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 Snowmobile Combined $2,18 $28,188 48,288 32,188 18, 78e 4,928 19,788 1,828 ATV Snowmobile Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip Utilities Rent Totals $28,828 $29,488 49,588 21,98 33,228 5,808 1,8e8 4,768 13,1 19, 798 11,8e8 4,988 3,968 6,688 428 11,328 5,888 968 13,188 5,888 3,778 6,688 568 6.308 h 5.908 J- 6,988 6,988 12,888 $53,288 $76,568 $129,848 $53,80 $77,938 $138,938 Prepare a responsibility accounting report for the ATV department. (Under budget amounts should be Indlcated by a minus slgn.) Responsibility Pe Dept. Manager, ATV Department For the Year Actual Amount Over (Under) Controllable Costs: Raw materials Employee wages Supplies used Totals