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 material Imployee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Rent Totals Budget Snowmobile ATV $20,810 $28,800 11,700 21,000 5.600 6,500 4,730 1,030 7.300 13,800 490 670 7,000 7.600 $57,630 $80, 200 Combined $ 49,610 33,500 12, 100 5,760 21, 100 1,160 14,600 $137,830 Snowmobile $20, 720 12,090 5.700 4.470 7,300 460 6,600 $57,340 Actual ATV Combined $ 30,250 $ 50,970 22,670 34,760 5,700 11,400 1,070 5,540 13,800 21,100 630 1,090 7,600 14, 200 $81, 720 $139,060 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) Actual Amount Amount Budget Controllable Costs: Raw materials Employee wages Supplies used Depreciation Equipment Totals $ 0 $ 0 $ 0