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. Budget ATV Actual ATV Combined $20,120 29,520 49,640 33,370 10,200 5,490 19,900 970 13,000 $78,950 $132,570 Snowmobile Snowmobile Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Rent $20,210 11,100 5,000 4,070 6,700 430 6,400 $53,910 Combined $28,200 48,410 32,300 10,900 5,670 19,900 1,040 13,400 $77,710 $131,620 21,200 5,900 1,600 13,200 610 7,000 11,430 5,100 3,870 6,700 400 6,000 $53,620 21,940 5,100 1,620 13,200 570 7,000 Totals 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 Amount Over (Under) Budget Actual Amount Controllable Costs Raw materials Employee wages Supplies used Depreciation- Totals Equipment