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 controls raw materials, wages, supplies used, and equipment depreciation Raw materials Employee wages Dept. manager salary Supplies used Depreciation Equip. Utilities Rent Totals Snowmobile $20,700 11,600 5,500 4,620 7,200 680 6.900 $57,000 Budget ATV $28,700 21,700 6,400 2,100 13,700 660 7.500 $80,760 Combined $ 49,400 33,300 11,900 6,720 20,900 1,140 14,400 $137,760 Snowmobile $20,620 11,980 5,600 4,370 7,200 450 6.500 $56,720 Actual ATV Combined $30,020 $ 50,640 22,440 34,420 5,600 11,200 2,120 6,490 13,700 20,900 620 1,070 2,500 14,000 $82,000 $138, 720 Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Over (Under) Budget Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department For the Year Budgeted Actual Amount Amount Controllable Costs Raw materials Employee wages Supplies used Depreciation Equipment Totals