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. Snowmobile Raw materials $21,080 Budget ATV Combined $29,100 $ 50,180 Snowmobile Actual ATV $21,020 Combined $30,580 $ 51,600 Employee wages 12,000 22,100 34,100 12,420 23,000 35,420 Dept. manager salary 5,900 6,800 12,700 6,000 6,000 12,000 Supplies used 5,060 1,060 6,120 4,770 1,110 5,880 Depreciation-Equip. 7,600 14,100 21,700 7,600 14,100 21,700 Utilities 520 Rent Totals 7,300 $59,460 700 7,900 $81,760 1,220 15,200 $141,220 490 6,900 $59,200 660 7,900 1,150 14,800 $83,350 $142,550 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 Controllable Costs: Raw materials Employee wages Supplies used Depreciation-Equipment Totals Budgeted Amount For the Year Actual Amount Over (Under) Budget $ 0 $ 0 $ 0