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. Snowmobile $20,300 11,200 5,100 4,180 Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Rent Totals Budget ATV $28,300 21,300 6,000 1,700 13,300 620 7,100 $78,320 Combined $ 48,600 32,500 11,100 5,880 20,100 1,060 13,600 $132,840 Actual Snowmobile ATV Combined $20, 220 $29,620 $ 49,840 11,540 22,040 33,580 5,200 5,200 10,400 1,720 5,690 20,100 580 990 6,100 7,100 13,200 $54,240 $ 79,560 $133,800 6,800 3,970 6,800 13,300 410 440 6,500 $54,520 Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department For the Year Budgeted Amount Actual Amount Controllable Costs Raw materials Over (Under) Budget Employee wages Supplies used Depreciation-Equipment Totals $ 0 $ 0 $ 0