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 ATV $28,100 21,100 Combined $ 48,200 32,100 Actual Snowmobile ATV Combined $ 20,020 $29, 420 $ 49,440 11,32021,840 33,160 Snowmobile Raw materials $20,100 Employee 11,000 wages Dept. manager 4,900 salary Supplies used 3,960 Depreciation- 6,600 Equip. Utilities 420 Rent 6,300 Totals $53,280 5,800 1,500 13,100 600 6,900 $77,100 10,700 5,460 19,700 1,020 13, 200 $130,380 5,000 3,770 6,600 390 5,900 $53,000 5,000 10,000 1,520 5,290 13,100 19,700 560 950 6,900 12,800 $78,340 $131,340 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 Over Budgeted Actual (Under) Amount Amount Budget Controllable Costs Raw materials Employee wages Supplies used Depreciation-Equipment Totals