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 $20,370 11,300 5,200 4,290 6,900 450 6,600 $55, 110 Budget ATV $28,400 21,400 6,100 1,800 13,400 630 7,200 $78,930 Combined $ 48, 770 32,700 11,300 6,090 20,300 1,080 13,800 $134, 040 Actual Snowmobile ATV Combined $20,320 $29,720 $ 50,040 11,650 22, 140 33,790 5,300 5,300 10,600 4,070 1,820 5,890 6,900 13,400 20,300 420 590 1,010 6,200 7,200 13,400 $54,860 $80,170 $135,030 Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Over (Under) Budget Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department For the Year Budgeted Actual Amount Amount Controllable Costs Raw materials Employee wages Supplies used Depreciation Equipment Totals $ 0 $ 0 $ 0