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 $20,480 11,400 5,300 4,400 7,000 460 6,700 $55,740 Budget ATV $28,500 21,500 6,200 1,000 13,500 640 7,300 $78,640 Combined $ 48,980 32,900 11,500 5,400 20,500 1,100 14,000 $134, 380 Snowmobile $20,420 11,760 5,400 4,170 7,000 430 6,300 $55,480 Actual ATV Combined $29,920 $ 50,340 22,340 34,100 5,400 10,800 1,040 5,210 13,500 20,500 600 1,030 7,300 13,600 $80,100 $135,580 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