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		$	20,970			$	29,000			$	49,970				$	20,920			$	30,320		$	51,240
Employee wages			11,900				22,000				33,900					12,310				22,740			35,050
Dept. manager salary			5,800				6,700				12,500					5,900				5,900			11,800
Supplies used			4,950				2,400				7,350					4,670				2,420			7,090
Depreciation-Equip.			7,500				14,000				21,500					7,500				14,000			21,500
Utilities			510				690				1,200					480				650			1,130
Rent			7,200				7,800				15,000					6,800				7,800			14,600
Totals		$	58,830			$	82,590			$	141,420				$	58,580			$	83,830		$	142,410

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