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. Actual Budget Raw materials Snowmobile $20,860 ATV Combined $28,900 $ 49,760 Snowmobile $20,820 ATV Combined $30,360 $51,180 Employee wages 11,800 21,900 33,700 12,200 22,780 34,980 Dept. manager salary 5,700 6,600 12,300 5,800 5,800 11,600 Supplies used 4,840 1,040 5,880 4,570 Depreciation-Equip. 7,400 13,900 21,300 7,400 1,070 13,900 5,640 21,300 Utilities Rent Totals 500 7,100 $58,200 680 7,700 580,720 1,180 14,800 $138,920 470 6,700 $57,960 640 7,700 1,110 14,400 $82,250 $140,210 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 For the Year Budgeted Amount Actual Amount Over (Under) Budget