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 Actual Snowmobile ATV Combined Snowmobile ATV Combined Raw materials $ 19,880 $ 27,900 $ 47,780 $ 19,820 $ 29,260 $ 49,080 Employee wages 10,800 20,900 31,700 11,100 21,680 32,780 Dept. manager salary 4,700 5,600 10,300 4,800 4,800 9,600 Supplies used 3,740 940 4,680 3,570 990 4,560 Depreciation-Equip. 6,400 12,900 19,300 6,400 12,900 19,300 Utilities 400 580 980 370 540 910 Rent 6,100 6,700 12,800 5,700 6,700 12,400 Totals $ 52,020 $ 75,520 $ 127,540 $ 51,760 $ 76,870 $ 128,630 Prepare a responsibility accounting report for the ATV department. (Under budget amounts should be indicated by a minus sign.)