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 Budget ATV Actual Combined Snowmobile Raw materials $20,370 $28,400 $ 48,770 $20,320 ATV Combined $29,720 $50,040 Employee wages 11,300 21,400 32,700 11,650 22,140 33,790 Dept. manager salary 5,200 6,100 11,300 5,300 5,300 10,600 Supplies used 4,290 1,800 6,090 4,070 1,820 5,890 Depreciation-Equip. Utilities 6,900 13,400 20,300 6,900 13,400 20,300 450 630 1,080 Rent Totals 6,600 $55,110 7,200 13,800 420 6,200 590 7,200 1,010 13,400 $78,930 $134,040 $54,860 $80,170 $135,030 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