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 Snowmobile $21,410 Budget ATV Actual Combined $29,400 $ 50,810 Snowmobile $21,320 ATV Combined $30,720 $ 52,040 Employee wages 12,300 22,400 34,700 12,750 23,140 35,890 Dept. manager salary 6,200 7,100 13,300 6,300 6,300 12,600 Supplies used 5,390 2,800 8,190 5,070 2,820 7,890 Depreciation-Equip. 7,900 14,400 22,300 7,900 14,400 22,300 Utilities 550 Rent Totals 7,600 $61,350 730 8,200 $85,030 1,280 15,800 $146,380 520 7,200 $61,060 690 8,200 1,210 15,400 $86,270 $147,330 Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Controllable Costs Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department Raw materials Employee wages Supplies used Depreciation-Equipment Totals For the Year Budgeted Amount Actual Amount Over (Under) Budget