aved 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 mterials, wages, supplies used, and equipment depreciation. Snowmobile Budget ATV Actual Raw materials $20,370 Employee wages 11,300 21,400 Combined $28,400 $ 48,770 32,700 Snowmobile ATV $20,320 Combined $29,720 $ 50,040 11,650 22,140 33,790 Dept. manager salary 5,200 6,100 11,300 5,300 5,300 Supplies used 10,600 4,290 1,800. 6,090 4,070 1,820 5,890 Depreciation-Equip. 6,900 13,400 20,300 6,900 13,400 20, 300 Utilities Rent Totals 450 6,600 630 7,200 1,080 13,800 420 6.200 590 7,200 1,010 13,400 $55,110 $78,930 $134,040 $54,860 $80,170 $135,030