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 $20,590 11,500 5,400 4,510 7,100 470 6,800 $56,370 Budget ATV $28,600 21,600 6,300 2,000 13,600 650 7,400 $80,150 Combined $ 49,190 33,100 11,700 6,510 20,700 1,120 14,200 $ 136,520 Snowmobile $20,520 11,870 5,500 4,270 7,100 440 6,400 $56,100 Actual ATV Combined $29,920 $ 50,440 22,340 34,210 5,500 11,000 2,020 6,290 13,600 20,700 610 1,050 7,400 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.) 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