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 Raw materials Combined $19,610 $27,600 $ 47,210 $19,529 Employee wages $28,920 $ 48,440 10,500 20,600 31, 100 10,770 21,340 32,110 Dept. manager salary 4,400 5,300 9,700 4,500 4,500 9,000 Supplies used 3,410 1,000 4,410 3,270 1,020 4,299 Depreciation-Equip. 6,100 12,600 18,700 6,100 12,600 18,700 Utilities 370 550 920 340 510 850 Rent 5,800 6,400 12,200 5,400 6,400 11,800 Totals $50, 190 $74,050 $124, 240 $49,980 $75,298 $125, 190 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 Over (Under) Amount Actual Amount Budget Controllable Costs Raw materials $ 21,190 Employee wages Supplies used Depreciation Equipment $ Totals 21.190 $ 0 0 $