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