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 $20,100 11,000 4,900 3,960 6,600 420 6,300 $53,280 Budget ATV $28,100 21,100 5,800 1,500 13,100 600 6,900 $77,100 Combined $ 48,200 32,100 10,700 5,460 19,700 1,020 13,200 $ 130,380 Snowmobile $20,020 11,320 5,000 3,770 6,600 390 5,900 $53,000 Actual ATV Combined $29, 420 $ 49,440 21,840 33,160 5,000 10,000 1,520 5,290 13,100 19,700 560 950 6,900 12,800 $78, 340 $131,340 Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department For the Year Budgeted Actual Amount Amount Controllable Costs Over (Under) Budget Raw materials Employee wages Supplies used DepreciationEquipment Totals TA 0 0 0