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. Raw materials Employee wages Snowmobile $21,300 Budget ATV Actual $29,300 12,200 22,300 Combined $ 50,600 34,500 Snowmobile $21,220 12,640 ATV Combined $30,620 $51,840 23,040 35,680 Dept. manager salary 6,100 7,000 13,100 6,200 6,200 12,400 Supplies used 5,280 2,700 7,980 4,970 2,720 7,690 Depreciation-Equip. 7,800 14,300 22,100 7,800 14,300 22,100 Utilities 540 Rent Totals 7,500 $60,720 720 8,100 $84,420 1,260 510 680 1,190 15,600 $145,140 7,100 $60,440 8,100 15,200 $85,660 $146,100 Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department Controllable Costs Raw materials Employee wages Supplies used Depreciation-Equipment Totals For the Year Budgeted Amount Actual Amount Over (Under) Budget $ 0 $ 0 $ 0