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		$	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			$	129,140				$	52,380			$	77,730		$	130,110

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

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