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		$	20,480			$	28,500			$	48,980				$	20,420			$	29,920		$	50,340
Employee wages			11,400				21,500				32,900					11,760				22,340			34,100
Dept. manager salary			5,300				6,200				11,500					5,400				5,400			10,800
Supplies used			4,400				1,000				5,400					4,170				1,040			5,210
Depreciation-Equip.			7,000				13,500				20,500					7,000				13,500			20,500
Utilities			460				640				1,100					430				600			1,030
Rent			6,700				7,300				14,000					6,300				7,300			13,600
Totals		$	55,740			$	78,640			$	134,380				$	55,480			$	80,100		$	135,580

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) Amount Actual Amount Budget Controllable Costs: Raw materials Employee wages Supplies used Depreciation Equipment Totals 0 S 0 $ 0 A