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		$	20,700			$	28,700			$	49,400				$	20,620			$	30,140		$	50,760
Employee wages			11,600				21,700				33,300					11,980				22,560			34,540
Dept. manager salary			5,500				6,400				11,900					5,600				5,600			11,200
Supplies used			4,620				1,020				5,640					4,370				1,050			5,420
Depreciation-Equip.			7,200				13,700				20,900					7,200				13,700			20,900
Utilities			480				660				1,140					450				620			1,070
Rent			6,900				7,500				14,400					6,500				7,500			14,000
Totals		$	57,000			$	79,680			$	136,680				$	56,720			$	81,170		$	137,890

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

Responsibility Accounting Performance Report Dept. Manager, ATV Department For the Year Budgeted Over (Under) Actual Amount Amount Budget Controllable Costs: Raw materials Employee wages Supplies used Depreciation-Equipment Totals $ 0 0