Artica manufactures Snowmobiles and ATVS. These products are mode in different departments and each department has' Hs own manager. Each responsibility performance report only includes those costs that the particular department manager' can control: raw materials, wages, Supplies used, and equipment deprecation Budget Snowmobile ATV combined Actual Snowmobile. 20.820 raw materials 49.700 ATV combined 30,360 51,180 22.780 34,980 28,900 $20,860 12.200 33,700 21.900 1.800 employee wages 11.600 5.800 5800 12.300 Lo, 6000 Dept. manager 5.700 5, 640 5 Salary 1.070 4570 5.880 1.040 4.840 Supplies used 21.300 13,900 21,300 7400 Deprecation 7,400 equip 13,900 Vio 640 470 680 1180 Utilities 500 14,400 7.700 Rent 1.700 14,800 7.100 7.700 $140, 210 $57,690 $82,250 Totais 956,200 180,720 $138.920 the year prepare a responsibility accounting report for the ATV department (under budget amounts should be indicated by a mious sign Responsibility Accounting Performance Report Dept. manager, ATV Department For Budgeted Actual over (under) amount amount Budget Controllable costs raw materials 2 7 employee woges 2 ? 2 Supplies used 2 Depreciation 2 ? ? equipment Totais 2 9 2