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 30,900 9,500 4,200 18,500 900 12,000 $123,000 Actual Snowmobile ATV Combined $19,420 $28,820 $ 48, 240 10,660 21,240 31,900 4,400 4,400 8,800 3,170 920 4,090 6,000 12,500 18,500 330 500 830 5,300 6,300 11,600 $49, 280 $74,680 $123,960 Prepare a responsibility accounting report for the ATV department. (Under budget amounts should be indicated by a minus sign.) Over (Under) Budget Responsibility Accounting Performance Report Dept. Manager, ATV Department For the Year Budgeted Actual Amount Amount Controllable Costs: Raw materials Employee wages Supplies used Depreciation-Equipment Totals $ $ 0 0 0