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 Snowmobile ATV Combined Snowmobile ATV Combined Raw materials $21, 080 $29,100 $ 50, 180 $21, 020 $30, 580 $ 51, 600 Employee wages 12, 090 22, 100 34,100 12, 420 23, 000 35,420 Dept. manager salary 5,900 6,800 12, 700 6, 090 6,000 12, 090 Supplies used 5, 060 1, 060 6,120 4,770 1, 110 Depreciation- 5,880 Equip. 7, 600 14,100 21, 700 7, 600 14,100 21, 700 Utilities 520 700 1, 220 490 660 Rent 1, 150 7,300 7,900 15, 200 6,900 7,900 14, 800 Totals $59, 460 $81, 760 $141, 220 $59, 200 $83, 350 $142, 550 Prepare a responsibility accounting report for the ATV department. (Under budget amounts should be Indicated by a minus sign.)