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.

Dung: L. .HJJL'LIHJ. Snowmobile EN Combined Snowmobile ATV" Combined Raw materials $19,500 $27,500 $ 47,000 $19,420 $23,320 $ 43,240 Employee wages 10,400 20,500 30,900 10,660 21,240 31,900 Dept. manager salaryr 4,300 5,200 9,500 4,400 4,400 3,300 Supplies used 3,300 900 4,200 3,170 920 4,090 DepreciationEquip. 6,000 12,500 13,500 6,000 12,500 13,500 Utilities 360 540 900 330 500 330 Rent 5,700 6,300 12,000 5,300 6,300 11,600 103,313 $49,560 $73,440 $123,000 $49,230 $74,630 $123,960 Prepare a responsibility accounting report for the snowmobile departmenL {Under budget amounts should be indicated by a minus sign] Controllable Costs: _ _