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 Controllable Costs Snowmobile $19,990 10,900 Raw materials Employee wages Supplies used Depreciation Equipment Totals Budget ATV Combined $28,000 $ 47,990 21,000 31,900 10,500 5,250 19,500 1,000 13,000 4,800 3,850 6,500 410 590 6,200 6,800 $52,650 $76,490 $129, 140 5,700 1,400 13,000 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 For the Year Actual Amount Budgeted Amount Snowmobile $19,920 11,210 4,900 3,670 6,500 380 5,800 $52,380 Actual ATV Combined $29,320 $ 49,240 21,740 32,950 9,800 5,090 19,500 930 550 6,800 12,600 $77,730 $130, 110 Over (Under) Budget 4,900 1,420 13,000

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. Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.)