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 ATV Combined Snowmobile ATV Combined Raw materials $ 19,500 $ 27,500 $ 47,000 $ 19,420 $ 28,820 $ 48,240 Employee wages 10,400 20,500 30,900 10,660 21,240 31,900 Dept. manager salary 4,300 5,200 9,500 4,400 4,400 8,800 Supplies used 3,300 900 4,200 3,170 920 4,090 Depreciation-Equip. 6,000 12,500 18,500 6,000 12,500 18,500 Utilities 360 540 900 330 500 830 Rent 5,700 6,300 12,000 5,300 6,300 11,600 Totals $ 49,560 $ 73,440 $ 123,000 $ 49,280 $ 74,680 $ 123,960 Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.)