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 $21,080 12,000 5,900 5,060 7,600 Budget ATV $29,100 22,100 6,800 2,500 14,100 700 7,900 $83,200 Combined $ 50, 180 34,100 12,700 7,560 21,700 1,220 15,200 $142,660 Snowmobile $21,020 12,420 6,000 4,770 7,600 490 6,900 $59,200 Actual ATVCombined $30,420 $ 51,440 22,840 35,260 6,000 12,000 2,520 7,290 14,100 21,700 660 1,150 7,900 14,800 $84,440 $143, 640 520 7,300 $59,460 Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Amount Actual Amount Over (Under) Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department For the Year Budgeted Actual Amount ov Budget Controllable Costs Raw materials Employee wages Supplies used Depreciation Equipment Totals 0 S 0 $