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 controls raw materials, wages, supplies used, and equipment depreciation Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Rent Totals Budget Snowmobile ATV Combined $20,100 $28,100 $ 48,200 11,000 21,100 32,100 4,900 5,880 10,700 3,960 960 4,920 6,609 13,100 19,700 420 600 1,020 6,300 6,900 13,200 $53,288 $76,560 $129,840 Actual Snowmobile ATV Combined $20,020 $29,480 $ 49,500 11,328 21,900 33, 220 5,000 5,000 10,000 3,770 990 4,760 6,600 13,100 19,700 390 560 950 5,900 6,900 12,800 $53,000 $77,930 $130,930 Prepare a responsibility accounting report for the ATV department (Under budget amounts should be indicated by a minus sign.) ces Responsibility Accounting Performance Report Dept. Manager, ATV Department For the Year Budgeted Actual Amount Over (Under) Amount Budget Controllable costs: Raw materials Employee wages Supplies used Depreciation Equipment Totals $ 0$ os 0