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.

Actual Budget Snowmobile ATV $20,210 $28,200 $ 48,410 21,200 5,900 Combined Snowmobile ATV Combined $20,120 $29,590 49,710 33,440 10,200 4,890 19,900 Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Rent Totals 32,300 10,900 5, 040 19,900 1,040 13.400 11,430 5,100 3,870 6,700 400 22,010 5,100 1,020 13,200 11,100 5,000 4,070 6,700 430 970 13,200 610 6,4007,000 570 7,000 970 6,000 $53,910 $77,080 $130,990 $53,620 $78,490 $132,110 Prepare a responsibility accounting report for the ATV department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, ATV Department For the Year Over (Under) Budget Budgeted Amount Actual Amount Controllable Costs Raw materials Employee wages Supplies used Depreciation Equipment Totals