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 Totats Budget Snowmobile ATV $21, 190 $29,200 12, 100 22,200 6,800 6,988 5,170 1,079 7,700 14,200 530 710 7.400 8,000 $60,090 $82,280 Combined $ 50,390 34,300 12,900 6,240 21,900 1,240 15,400 $142,370 Actuat Snowmobile ATV Combined $21, 120 $30,698 $ 51,810 12,530 23, 110 35, 640 6,100 6,100 12,200 4,870 1,130 6,000 7,700 14,200 21,900 500 670 1,170 7,000 8,000 15.000 $59,820 $83,988 5143, 720 Prepare a responsibility accounting report for the ATV department. (Under budget amounts should be indicated by a minus sign.) Respons Accounting Performance Report Dept Manager, ATV Department For the Year Budged Actualment Over (Under Budget Conte Cove Employee wagne Guppies Deprector-woment 05