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 $20,300 $28,300 $ 48,600 $20,220 $29,700 $ 49,920 Employee wages 11,200 21,300 32,500 11,540 22,120 33,660 Dept. manager salary 5,100 6,000 11,100 5,200 5,200 10,400 Supplies used 4,180 980 5,160 3,970 1,020 4,990 Depreciation-Equip. 6,800 13,300 20,100 6,800 13,300 20,100 Utilities 440 620 1,060 410 580 999 Rent 6,500 7,100 13,600 6,180 7,100 13,200 Totals $54,520 $77,600 $132, 120 $54,240 $79,020 $133,260 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 Over (Under) Amount Actual Amount Budget Controllable Costs: Raw materials Employee wages Supplies used Depreciation-Equipment Totals $ 0 $ 0 $ 0