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, 100 $28, 100 $ 48, 200 $20, 020 $29, 480 $ 49,500 6:08 Employee wages 11,000 21, 100 32, 100 11, 320 21, 900 33,220 Dept. manager salary 4, 900 5, 800 10, 700 5,000 5,000 10,000 Supplies used 3, 960 960 4,920 3, 770 990 4, 760 Depreciation-Equip. 6,600 13 , 100 19, 700 6, 600 13, 100 19, 700 utilities 420 600 1, 020 390 560 950 Rent 6,300 6,900 13,200 5,900 6,900 12, 800 Totals $53, 280 $76, 560 $129 , 840 $53,000 $77, 930 $130, 930 ces 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