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 $27,800 20,800 5,500 Snowmobile $19,810 10,700 4,600 Combined $ 47,610 31,500 10,100 Snowmobile $19,720 10,990 4,700 Actual ATV Combined $29,120 $ 48,840 21,540 32,530 4,700 9,400 1,220 Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Rent Totals 3,630 6,300 1,200 12,800 4,830 19, 100 3,470 6,300 360 12,800 4,690 19, 100 390 6,000 570 6,600 $75, 270 960 12,600 $126,700 5,600 530 890 6,600 12,200 $76,510 $127,650 $51,430 $51, 140 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 Budgeted Over (Under) Actual Amount Amount Budget Controllable Costs Raw materials Employee wages Supplies used DepreciationEquipment Totals $ 0 $ 0 $ 0