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.

BudgetActualSnowmobileATVCombinedSnowmobileATVCombinedRaw materials$20,810$28,800$49,610$20,720$30,120$50,840Employee wages11,70021,80033,50012,09022,54034,630Dept. manager salary5,6006,50012,1005,7005,70011,400Supplies used4,7302,2006,9304,4702,2206,690Depreciation-Equip.7,30013,80021,1007,30013,80021,100Utilities4906701,1604606301,090Rent7,0007,60014,6006,6007,60014,200Totals$57,630$81,370$139,000$57,340$82,610$139,950

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