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: ravw materials, wages, supplies used, and equipment depreciation. Actual ATV Combined $19,820 29,220 S 49,040 21,640 32,740 9,600 4,890 12,900 19,300 910 6,70012,400 $51,760$77,120 $128,880 Snowmobile Snowmobile Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip Utilities Rent Totals ATV Combined $19,880 $27,900 47,780 31,700 10,300 5,040 19,300 980 6,700 12,800 $52,020 $75,880 $127,900 10,800 4,700 3,740 6,400 400 20,900 5,600 1,300 12,900 580 11,100 4,800 3,570 6,400 370 4,800 1,320 540 6,100 8 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 Amount Actual Amount Over (Under) Budget Controllable Costs Raw materials Employee wages Supplies used Depreciation-Equipment Totals