Exercise 09-2 Responsibility accounting report-cost center LO P1 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 Snowmobile $21,410 12,300 6,200 5,390 7,900 550 7,600 $61,350 Budget ATV $29,400 22,400 7,100 1,090 14,400 730 8, 200 $83, 320 Combined $ 50,810 34,700 13,300 6,480 22,300 1,280 15,800 $144,670 Actual Snowmobile ATV Combined $21,320 $30,910 $ 52,230 12,750 23,330 36,080 6,300 6,300 12,600 5,070 1,140 6,210 7,900 14,400 22,300 520 690 1,210 7,200 8,200 15,400 $61,060 $84,970 $146,030 Totals Prepare a responsibility accounting report for the ATV department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, ATV Department For the Year Budgeted Amount Actual Amount Over (Under) Budget Controllable Costs: Raw materials Employee wages Supplies used Depreciation Equipment Totals