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. Raw materials Employee wages Dept. manager salary Supplies used Depreciation Equip Utilities Rent Totals Snowmobile $21, 190 12.100 6,000 5.170 7,700 530 7.400 $60,000 Budget ATV $29, 200 22,200 6,900 2,600 14,200 710 8.000 $83,810 Combined $ 50,390 34,300 12,900 7,770 21,900 1,240 15,400 $143,500 Snowmobile $21, 120 12,530 6.100 4.370 7,700 500 71.000 $59,820 Actual ATV Combined $30,520 $ 51,640 22,940 35,470 6.100 12,200 2,620 7.490 14,200 21,900 670 1,170 15,000 585,950 $144,070 3.000 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) Amount Actual Amount Budget Controllable Costs Raw materials Employee wages Supplies used Depreciation Equipment Totals