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 $20,370 Employee wages 11,300 Budget ATV $28,400 21,400 Actual Combined $ 48,770 32,700 Snowmobile ATV Combined $20,320 $29,810 $50,130 11,650 22,230 33,880 Dept. manager salary 5,200 6,100 11,300. 5,300 Supplies used 5,300 10,600 4,290 990 5,280 4,070 1,010 5,080 Depreciation-Equip. 6,900 13,400. 20,300 6,900 13,400 20,300 Utilities 450 Rent Totals 6,600 $55,110 630 7,200 $78,120 1,080 13,800 $133,230 4201 590 1,010 6,200 $54,860 7,200 13,400 $79,540 $134,400 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 Over (Under) Actual Amount Budget