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		$	21,410			$	29,400			$	50,810				$	21,320			$	30,720		$	52,040
Employee wages			12,300				22,400				34,700					12,750				23,140			35,890
Dept. manager salary			6,200				7,100				13,300					6,300				6,300			12,600
Supplies used			5,390				2,800				8,190					5,070				2,820			7,890
Depreciation-Equip.			7,900				14,400				22,300					7,900				14,400			22,300
Utilities			550				730				1,280					520				690			1,210
Rent			7,600				8,200				15,800					7,200				8,200			15,400
Totals		$	61,350			$	85,030			$	146,380				$	61,060			$	86,270		$	147,330

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