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 Combined Snowmobile ATV Combined $29,120 48,840 21,540 32,530 9,400 4,690 12,800 19,100 890 12,200 $76,510 $127,650 Snowmobile ATV $19,810 $27,800 47,610 20,800 5,500 1,200 12,800 $19,720 10,990 4,700 3,470 6,300 360 5,600 $51,140 Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Rent 10,700 4,600 3,630 6,300 390 6,000 31,500 10,100 4,830 19,100 960 12,600 4,700 1,220 570 530 6,600 6,600 Totals $51,430 $75,270 $126,700 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 Amount Over (Under) Actual Amount Controllable Costs Raw materials Employee wages Supplies used Depreciation-Equipment Totals