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 $20,210 11,100 5,000 4,070 6,700 430 6,400 $53,910 Budget Actual ATV Combined Snowmobile ATV Combined $28,200 $ 48,418 $29,120 $29,520 $ 49,640 21,200 32,300 11,430 21,940 33, 370 5,900 10,900 5,100 5,100 10,200 1,600 5,670 3,870 1,620 5,490 13,200 19,900 6,700 13,200 19,900 610 1,040 400 570 970 7,000 13,400 6,000 7,000 13,000 $77,710 $131,620 $53,620 $78,950 $132,570 Prepare a responsibility accounting report for the snowmobile department (Under budget amounts should be indicated by a minu sign.) Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department For the Year Budgeted Over (Under) Actual Amount Amount Budget Controllable Costs Raw materials Employee wages Supplies used Depreciation-Equipment Totals $ 0 $ 0 $ 0