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 $19,880 10,800 4,700 3,740 6,400 400 6,100 $ 52,020 Budget ATV $ 27,900 20,900 5,600 940 12,900 580 6,700 $ 75,520 Combined $ 47,780 31,700 10,300 4,680 19,300 980 12,800 $127,540 Snowmobile $ 19,820 11,100 4,800 3,570 6,400 370 5,700 $51,760 Actual ATV Combined $ 29, 260 $ 49,080 21,680 32,780 4,800 9,600 990 4,560 12,900 19,300 540 910 6,700 12,400 $ 76,870 $128, 630 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 Budgeted Actual Over (Under) Amount Amount Budget Controllable Costs: Raw materials Employee wages Supplies used Depreciation Equipment Totals