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, 598 $ 28, 680 $ 49, 198 $ 28, 528 $29,920 $ 50,448 Employee wages 11, see 21, 690 33, 108 11, 878 22, 340 34, 210 Dept. manager salary 5,408 6,390 11, 708 5, 500 5,508 11, 090 Supplies used 4,510 2,090 6,510 4,278 2,020 6, 290 Depreciation-Equip. 7, 108 13, 608 29, 708 7, 198 13, 609 20,708 Utilities 478 650 1, 128 446 618 1, 950 Rent 6, 890 7, 490 14, 290 6,498 7,498 13, Bee Totals $ 56,378 $ 80, 150 $ 136, 526 $ 56, 106 $ 81, 396 $ 137, 498 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