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 Totals Snowmobile $21,520 12,400 6,300 5,500 8,000 560 7,700 $61,980 Budget ATV $29,500 22,500 7,200 1,100 14,500 740 8,300 Combined $ 51,020 34,900 13,500 6,600 22,500 1,300 16,000 $145, 820 Snowmobile $21,420 12,860 6,400 5,170 8,000 530 7,300 $61,680 Actual ATV Combine $31,020 $ 52,44 23,440 36,30 6,400 12,80 1,160 6,33 14,500 22,50 700 1,23 8,300 15,60 $85,520 $147,20 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 Over (Under) Amount Budget Controllable Costs: Budgeted Actual Amount Raw materials Employee wages Supplies used DepreciationEquipment Totals ercise 22-2 Responsibility accounting report-cost center LO P1 ctica manufactures snowmobiles and ATVs. These products are made in different departments, d each department has its own manager. Each responsibility performance report only includes se costs that the particular department manager can control: raw materials, wages, supplies ed, and equipment depreciation. kaw materials Employee wages Dept. manager salary supplies used Depreciation-Equip. Itilities lent Totals Snowmobile $21,520 12,400 6,300 5,500 8,000 560 7,700 $61,980 Budget ATV $29,500 22,500 7,200 1,100 14,500 740 8,300 $83, 840 Combined $ 51,020 34,900 13,500 6,600 22,500 1,300 16,000 $145,820 Snowmobile $21,420 12,860 6,400 5,170 8,000 530 7,300 $61,680 Actual ATV Combined $31,020 $ 52,440 23,440 36,300 6,400 12,800 1,160 6.330 14,500 22,500 700 1,230 8,300 15,600 $85,520 $147,200 pare a responsibility accounting report for the ATV department. (Under budget amounts ould be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, ATV Department For the Year Budgeted Actual Amount Over (Under) Amount 1 Budget ontrollable Costs: ww materials nployee wages upplies used apreciationEquipment tals