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 $21,410 12,300 6,200 5,390 7.900 550 7,600 561,350 Budget ATV $29,480 22,400 7,100 1,090 14,400 730 8,200 $83,320 Combined $ 58,810 34,700 13,300 6,480 22,300 1,280 15,800 $144,670 Snowmobile $21,320 12,750 6,300 5,070 7.900 520 7,200 561,060 Actual ATV Combined $30,910 $ 52,230 23,330 36,089 6,380 12,600 1,140 6,210 14,400 22,300 690 1,210 3.200 15,480 $84,970 $146,030 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 (Undet) Amount Budget Controllable Costs Raw materials Employee wages Supplies used Depreciation Equipment Totals