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. Budget Actual Snowmobile ATV Combined Snowmobile ATV Combined Raw materials $ 19,990 $ 28,000 $ 47,990 $ 19,920 $ 29,370 $ 49,290 Employee wages 10,900 21,000 31,900 11,210 21,790 33,000 Dept. manager salary 4,800 5,700 10,500 4,900 4,900 9,800 Supplies used 3,850 950 4,800 3,670 970 4,640 Depreciation-Equip. 6,500 13,000 19,500 6,500 13,000 19,500 Utilities 410 590 1,000 380 550 930 Rent 6,200 6,800 13,000 5,800 6,800 12,600 Totals $ 52,650 $ 76,040 $ 128,690 $ 52,380 $ 77,380 $ 129,760 Prepare a responsibility accounting report for the ATV department