Exercise 22-1 Responsibility accounting report-cost center LO P1 5:03 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 Actual Snowmobile ATV Combined Snowmobile ATV Combined Raw materials $19,810 $27,800 $ 47,610 $19,720 $29,120 $ 48,840 Employee wages 10,700 20,800 31,500 10,990 21,540 32,530 Dept. manager salary 4,600 5,500 10,100 4,700 4,700 9,400 Supplies used 3,630 1,200 4,830 3,470 1,220 4,690 Depreciation-Equip. 6,300 12,800 19,100 6,300 12,800 19,100 Utilities 390 570 360 530 890 Rent 6,000 6,600 12,600 5.600 6,600 12,200 Totals $51, 430 $75,270 $126,700 $51, 140 $76,510 $127,650 960 Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Over (Under) Budget Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department For the Year Budgeted Actual Amount Amount Controllable Costs Raw materials Employee wages Supplies used Depreciation Equipment Totals