Arctica manufactures snowmobiles and ATVs. These products are made in different departments, and each department has its own manager. Each responsibility performance report only includes those costs that the particular department manager can control: raw materials, wages, supplies used, and equipment depreciation. Budget Rav materials Employee wages Snowmobile $21,190 $29,200 ATV Combined $50,390 Snowmobile Actual ATV Combined $21,120 $30,690 $ 51,810 12,100 22,200 34,300 12,530 23,110 35,640 Dept, manager salary 6,000 6,900 12,900 6,100 6,100 12,200 Supplies used Utilities 5,170 1,070 6,240 4,870 1,130 6,000 Depreciation-Equip. 7,700 14,200 21,900 7,700 14.200 21,900 530 710 1,240 500 Rent Totals 7,400 560.090 ,000 582,280 15,400 $142,370 7,000 $59,820 670 8,000 1,170 15,000 $83,900 $143,720 Prepare a responsibility accounting report for the ATV department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, ATV Department For the Year Budgeted Amount Over (Under) Actual Amount Budget Controllable Costs: Raw materials $ 21,190 Employee wages 12,100 Supplies used 5,170 Depreciation-Equipment 7,700 Totals $ 46,160 $ 0