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 4,300 3,300 6,000 360 5,700 $49,560 Budget ATV $27,500 20.500 5,200 900 12.500 540 6.300 $73,440 Combined $ 47,000 3 0.900 9,500 4,200 18,500 900 12.000 $123,000 Snowmobile $19,420 10.650 4,400 3,170 6,000 Actual ATV Combined $28,820 $ 48,240 21,240 31,900 4.400 2.800 920 4.090 12.500 18.500 500 830 6,300 11,600 $74,680 $123,960 5,300 $49, 280 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