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. Prepare a responsibility accounting report for the ATV department. (Under budget amounts should be indicated by a minus sign.) Prepare a responsibility accounting report for the ATV department. (Under budget amounts should be indicated by a minus sign.)