Exercise 22-2 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 Snowmobile $19,810 10,7.00 4, 600 3,630 6,300 390 6,000 $51, 430 Budget ATV $ 271, 800 20, 800 5,500 930 12,800 570 6, 600 $75 000 Combined $ 47610 31,500 10, 100 4, 560 19, 100 960 12. 600 $126, 430 Snowmobile $19, 720 10,990 4,700 3, 470 6,300 360 5,600 $51,140 Actual ATV Combined $29,150 $ 48,870 21, 570 32,560 4,700 9,400 970 4,440 12,800 19,100 530 890 6,600 12,200 $76, 320 $127, 460 Totals Prepare a responsibility accounting report for the ATV department (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, ATV Department For the Year Budgeted Over (Under) Actual Amount Amount Budget Controllable Costs: Raw materials Employee wages Supplies used Depreciation Equipment Totals $ 0 $ 0