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 Actual Snowmobile Snowmobile ATV $20,210 $28,200 $ 48,410 21,200 5,900 1,600 13,200 ATV Combined $20,120 $29,520 49,640 21,940 33,370 5,100 10,200 5,490 13,200 19,900 970 13,000 $78,950 $132,570 Combined Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Rent Totals 11,100 5,000 4,070 6,700 430 32,300 10,900 5,670 19,900 1,040 13,400 11,430 5,100 3,870 6,700 400 6,000 $53,620 1,620 610 ,4007,000 570 7,000 $53,910 $77,710 $131,620