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 Actual Raw materials Snowmobile $20,210 ATV Combined $28,200 $ 48,410 Snowmobile ATV $20,120 Combined $29,520 $ 49,640 Employee wages 11,100 21,200 32,300 11,430 21,940 33,370 Dept. manager salary 5,000 5,900 10,900 5,100 5,100 10,200 Supplies used 4,070 1,600 5,670 3,870 1,620 5,490 Depreciation-Equip. 6,700 13,200 19,900 6,700 13,200 19,900 Utilities 430 610 1,040 400 Rent Totals 6,400 $53,910 7,000 13,400 6,000 570 7,000 970 13,000 $77,710 $131,620 $53,620 $78,950 $132,570 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 Over (Under) Actual Amount Budget $ 0 $ 0 $ 0