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 Totals Snowmobile $19,810 10,700 4,600 3,630 6,300 390 6,000 $51, 430 Budget ATV $27,800 20,800 5,500 930 12,800 570 6,600 $75,000 Combined $ 47,610 31,500 10,100 4,560 19, 100 960 12,600 $126,430 Actual Snowmobile ATV Combined $19,720 $29,150 $ 48,870 10,990 21,570 32,560 4,700 4,700 9,400 3, 470 970 4,440 6,300 12,800 19,100 360 530 890 5,600 6,600 12,200 $51,140 $76,320 $127,460 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