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. Budget Actual Snowmobile ATV Combined Snowmobile Raw materials ATV Combined $21,190 $29,200 $ 50,390 Employee wages $21, 120 $30,520 $ 51,640 12,100 22,200 34,300 12,530 Dept. manager salary 22,940 35, 470 6,000 6,900 12,900 6,100 Supplies used 6, 100 12,200 5,170 2,600 7,770 Depreciation-Equip. 4,870 2,620 7,490 7,700 Utilities 14,200 21,900 7,700 14,200 21,900 530 710 1,240 500 670 1,170 Rent 7,400 8,000 15,400 7,000 8,000 15,000 Totals $60,890 $83,810 $143,900 $59,820 $85,950 $144,870 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 Over (Under) Actual Amount Amount Budget Controllable Costs Raw materials Employee wages Supplies used Depreciation Equipment Totals