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 $20, 860 $28, 900 $ 49, 760 $20, 820 $30, 220 $ 51, 040 Employee wages 11, 800 21,900 33 , 700 12, 200 22, 640 34, 840 Dept. manager salary 5, 700 6,600 12, 300 5, 800 5, 800 11 , 600 Supplies used 4,840 2, 300 7, 140 4, 570 2, 320 6, 890 Depreciation-Equip. 7, 400 13,900 21, 300 7, 400 13,900 21, 300 Utilities 500 680 1, 180 470 640 1, 110 Rent 7, 100 7, 700 14,800 6, 700 7, 700 14, 400 Totals $58, 200 $81, 980 $140 , 180 $57, 960 $83, 220 $141, 180 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 For the Year Budgeted Over (Under) Amount Actual Amount Budget Controllable Costs Raw materials Employee wages Supplies used Depreciation-Equipment Totals $ 0 $ 0