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 Snowmobile $20,590 11,500 5, 400 4,510 7,100 470 6,800 $56,370 Budget ATV $28,600 21,600 6,300 1,010 13,600 650 7,400 $79,160 Combined $ 49,190 33,100 11,700 5,520 20,700 1,120 14,200 $135,530 Actual Snowmobile ATV Combined $20,520 $30,030 $ 50,550 11,870 22,450 34,320 5,500 5,500 11,000 4,270 1,070 5, 340 7,100 13,600 20,700 440 610 1,050 6,400 7,400 13,800 $56,100 $80,660 $ 136,760 Totals Prepare a responsibility accounting report for the ATV department. (Under budget amounts should be indicated by a minus sign.) 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