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 $19,500 10,400 ,300 3,300 6,000 360 5,700 Budget ATV $27,500 20,500 5,200 900 12,500 540 6,300 $73,440 Combined $ 47,000 30,900 9,500 4,200 18,500 900 12,000 $123,000 Snowmobile $19,420 10,660 4,400 3,170 6,000 330 5,300 $49, 280 Actual ATV Combined $28,820 $ 48,240 21,240 31,900 4,400 8,800 920 4,090 12,500 18,500 500 830 6,300 11,600 $74,680 $123,960 $49,560 Prepare a responsibility accounting report for the ATV department. (Under budget amounts should be indicated by a minus sign.) Answer is complete but not entirely correct. Responsibility Accounting Performance Report Dept. Manager, ATV Department For the Year Budgeted Actual Amount Over (Under) Amount Budget Controllable Costs Raw materials $ 19,500 X $ 19,420 $ (80) X Employee wages 10,400 X 10,660 X (260) X Supplies used 3.300 X 3,170 X (130) X Depreciation-Equipment 6,000 X 6,000 X 0 Totals $ 39,200 $ 39,250 $ (470)