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 $19,880 10,800 4,700 3,740 6,400 400 6,100 $52,020 Budget ATV $27,900 20,900 5,600 1,300 12,900 580 6,700 $75,880 Combined $ 47,780 31,700 10,300 5,040 19,300 980 12,800 $127,900 Snowmobile $19,820 11,100 4,800 3,570 6,400 370 5,700 $51,760 Actual ATV Combined $29,220 $ 49,040 21,640 32,740 4,800 9,600 1,320 4,890 12,900 19,300 540 910 6,700 12,400 $77,120 $128, 880 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 Actual Amount Amount Controllable Costs Raw materials Employee wages Supplies used Depreciation-Equipment Totals