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 $20,100 $28,100 11,000 21,100 4,900 5,800 3,960 960 6,600 13,100 420 600 6,300 6,900 $53,280 $76,560 Combined $ 48,200 32, 100 10,700 4,920 19,700 1,020 13,200 $129, 840 Actual Snowmobile ATV Combined $20,020 $29, 480 $ 49,500 11,320 21,900 33,220 5,000 5,000 10,000 3, 770 990 4,760 6,600 13, 100 19,700 390 560 950 5,900 6,900 12,800 $53,000 $77,930 $130,930 Prepare a responsibility accounting report for the ATV department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, ATV Department For the Year Budgeted Over (Under) Actual Amount Amount Budget Controllable Costs: Raw materials Employee wages Supplies used Depreciation Equipment Totals $ $ 0 $ 0 0