Exercise 22-1 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. Budget Actual Snowmobile ATV Combined Snowmobile ATV Combined Raw materials $ 21,190 $ 29,200 $ 50,390 $ 21,120 $ 30,520 $ 51,640 Employee wages 12,100 22,200 34,300 12,530 22,940 35,470 Dept. manager salary 6,000 6,900 12,900 6,100 6,100 12,200 Supplies used 5,170 2,600 7,770 4,870 2,620 7,490 Depreciation-Equip. 7,700 14,200 21,900 7,700 14,200 21,900 Utilities 530 710 1,240 500 670 1,170 Rent 7,400 8,000 15,400 7,000 8,000 15,000 Totals $ 60,090 $ 83,810 $ 143,900 $ 59,820 $ 85,050 $ 144,870 Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.)