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 Snowmobile Raw materials $20,590 ATV $28,600 Employee wages 11,500 21,600 Combined $ 49,190 33,100 Snowmobile Actual ATV Combined $20,520 $29,920 $ 50,440 11,870 22,340 34,210 Dept. manager salary 5,400 6,300 11,700 5,500 5,500 11,000 Supplies used 4,510 2,000 6,510 4,270 2,020 6,290 Depreciation-Equip. 7,100 13,600 20,700 7,100 13,600 20,700 Utilities Rent Totals 470 6,800 $56,370 650 7,400 $80,150 1,120 14,200 $136,520 440 6,400 $56,100 610 7,400 1,050 13,800 $81,390 $137,490 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 Controllable Costs Raw materials Employee wages Supplies used Depreciation-Equipment Totals For the Year Budgeted Amount Actual Amount Over (Under) Budget $ $ $