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		$	21,520			$	29,500			$	51,020				$	21,420			$	30,820		$	52,240
Employee wages			12,400				22,500				34,900					12,860				23,240			36,100
Dept. manager salary			6,300				7,200				13,500					6,400				6,400			12,800
Supplies used			5,500				2,900				8,400					5,170				2,920			8,090
Depreciation-Equip.			8,000				14,500				22,500					8,000				14,500			22,500
Utilities			560				740				1,300					530				700			1,230
Rent			7,700				8,300				16,000					7,300				8,300			15,600
Totals		$	61,980			$	85,640			$	147,620				$	61,680			$	86,880		$	148,560

Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.)

Prepare a responsibility accounting report for the snowmobile department. (Under budget amounts sign Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department For the Year Budgeted AmountActual Amount Over (Under) Budget Controllable Costs Raw materials Employee wages Supplies used Depreciation-Equipment Totals