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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 ATV Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Rent Totals Snowmobile $21, 190 12, 100 6,000 5,170 7,700 530 7.400 $60,090 Budget Combined $29,200 $50,390 22,200 34,300 6,900 12,900 1,870 6,240 14,200 21,900 710 1,240 8,80 15,400 $82,280 $142,370 Snowmobile $21, 120 12,530 6,100 4,870 7,700 500 7,000 $59,820 Actual ATV Combined $30,690 $ 51,810 23, 110 35,640 6,188 12,280 1,130 6,080 14,200 21,989 670 1,170 8,000 15,000 $83,900 $143,720 Prepare a responsibility accounting report for the ATV department (Under budget amounts should be indicated by a minus sign.)