Answer: Please see explanation for answers.
Explanation.
SW=Snowmobile
Given:
 SM ATV Combined SM ATV Combine
             Budget       |   Actual
Raw materials $19,990 $28,000 $47,990 $19,920 $29,320$49,240
Employee wages 10,900 21,000 31,900 11,210 21,740 32,950
Dept. manager salary 4,800 5,700 10,500 4,900 4,900 9,800
Supplies used 3,850 1,400 5,250 3,670 1,420 5,090
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 $76,490 $129,148 $52,380 $77,730 $130,110
A responsibility accounting performance report is a budget that makes comparison of actual and budgeted amounts under the controlled costs in a department .Here utilities and rent costs cannot be controlled so will not be included.
Responsibility accounting report for the snowmobile department.
 Budgeted   Actual Over/Under Budget
Controlled costs
Raw materials  19,990  19,920   -70
Employee wages 10,900   11,210  310
Dept. manager salary4,800 4,900 100
Supplies used   3,850   3,670   -180
Depreciation- Equip.6,500  6,500  0
Total               46,040    $46,200  160
 Calculations .
Over/Underbudget = Actual - Budgeted amount.
Raw materials  =19,920-19990=   -70
Employee wages 11,210-10,900=  310
Dept. manager salary4,900-4800=100
Supplies used   3,670-3850= -180
Depreciation- Equip.6,500 -6,500 =0