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 $19,999 10,900 4,800 3,850 6,500 410 6,200 $52, 650 Budget ATV Combined $28,000 $ 47,990 21,000 31,900 5,700 10,500 1,400 5,250 13,000 19,500 590 1,000 6,800 13,000 $76, 490 $129, 140 Snowmobile $19,920 11, 210 4,900 3,670 6,500 5,800 $52,380 Actual ATV Combined $29,320 $ 49,240 21,740 32,950 4,900 9,800 1,420 5,090 13,000 19,500 550 930 6,800 12,600 $77,730 $130, 110 Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department For the Year Budgeted Actual Over (Under) Amount Amount Budget Controllable Costs Raw materials Employee wages Supplies used Depreciation-Equipment Totals