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, 109 $28, 190 $ 48, 209 $20, 020 $29, 480 $ 49, 508 Employee wages 11, 090 21, 190 32, 109 11, 320 21,980 33, 220 Dept. manager salary 4,980 5,809 10,790 5,090 5,080 10, Bee Supplies used 3,960 960 4,920 3,778 998 4,760 Depreciation-Equip. 6,609 13, 109 19,709 6, 690 13, 180 19,708 Utilities 420 609 1, 020 398 569 950 Rent 6,380 6,900 13, 209 5,908 6,980 12, 809 Totals $53, 280 $76, 560 $129, 840 $53,090 $77,930 $130,936 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 For the Year Budgeted Actual Amount Over (Under) Amount Budget Controllable Costs: Raw materials Employee wages Supplies used Depreciation-Equipment Totals 0 0