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		$	20,860			$	28,900			$	49,760				$	20,820			$	30,220		$	51,040
Employee wages			11,800				21,900				33,700					12,200				22,640			34,840
Dept. manager salary			5,700				6,600				12,300					5,800				5,800			11,600
Supplies used			4,840				2,300				7,140					4,570				2,320			6,890
Depreciation-Equip.			7,400				13,900				21,300					7,400				13,900			21,300
Utilities			500				680				1,180					470				640			1,110
Rent			7,100				7,700				14,800					6,700				7,700			14,400
Totals		$	58,200			$	81,980			$	140,180				$	57,960			$	83,220		$	141,180

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