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. Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Rent Totals Snowmobile $20,100 11,000 4,900 3,960 6,600 Budget ATV $28,100 21,100 5,800 1,500 13, 100 600 6,900 $77,100 Combined $ 48,200 32,100 10,700 5,460 19,700 1,020 13,200 $130,380 Snowmobile $20,020 11,320 5,000 3,770 6,600 390 5,900 $53,000 Actual ATV Combing $29,420 $ 49,4 21,840 33,1 5,000 10,0 1,520 5,2 13, 100 19,7 560 9 6,900 12,8 $78, 340 $131,3 420 6,300 $53,280 Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department For the Year Budgeted Actual Amount Amount Controllable Costs Over (Under) Budget Raw materials Employee wages Supplies used Depreciation Equipment Totals ercise 22-1 Responsibility accounting report-cost center LO P1 ctica manufactures snowmobiles and ATVs. These products are made in different partments, and each department has its own manager. Each responsibility performance port only includes those costs that the particular department manager can control: raw iterials, wages, supplies used, and equipment depreciation. Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Jtilities Rent Totals Snowmobile $20,100 11,000 4,900 3,960 6,600 420 6,300 $53,280 Budget ATV $28,100 21,100 5,800 1,500 13, 100 Combined $ 48,200 32,100 10,700 5,460 19,700 1,020 13,200 $130, 380 Snowmobile $20,020 11,320 5,000 3,770 6,600 390 5,900 $53,000 Actual ATV Combined $29, 420 $ 49,440 21,840 33,160 5,000 10,000 1,520 5,290 13,100 19,700 560 950 6,900 12,800 $78, 340 $131, 340 60 600 6,900 $77,100 epare a responsibility accounting report for the snowmobile department. (Under budget lounts should be indicated by a minus sign.) Budgeted Actual Amount Budget Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department For the Year + Over (Under) Amount ontrollable Costs aw materials nployee wages upplies used epreciationEquipment itals