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 Budget Snowmobile ATV Combined $21,410 $ 29,400 $ 50,810 12,300 22,400 34,700 6,200 7.100 13,300 5,390 2,800 8,190 7.900 14,400 22,300 550 730 1,280 7,600 8,200 15,800 $61,350 $ 85,030 $146,380 Snowmobile $21,320 12,750 6,300 5,070 7,900 520 7,200 $ 61,060 Actual ATV Combined $30, 720 $ 52,040 23, 140 35,890 6,300 12,600 2,820 7,890 14,400 22,300 690 1,210 8,200 15,400 $ 86,270 $147,330 Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Over (Under) Budget Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department For the Year Budgeted Actual Amount Amount Controllable Costs Raw materials Employee wages Supplies used Depreciation Equipment Totals