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. Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Rent Totals Snowmobile $21,080 12,000 5,900 5,060 7,600 520 7,300 $59,460 Budget ATV $29,100 22,100 6,800 1,060 14,100 700 7,900 $81,760 Combined $ 50,180 34,100 12,700 6,120 21,700 1,220 15, 200 $141, 220 Snowmobile $21,020 12,420 6,000 4,770 7,600 490 6,900 $59, 200 Actual ATV Combined $30,580 $ 51,600 23,000 35, 420 6,000 12,000 1,110 5,880 14,100 21,700 660 1,150 7,900 14,800 $83,350 $142,550 Prepare a responsibility accounting report for the ATV department. (Under budget amounts should be indicated by a minus sign.)