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		$	21,080			$	29,100			$	50,180				$	21,020			$	30,580		$	51,600
Employee wages			12,000				22,100				34,100					12,420				23,000			35,420
Dept. manager salary			5,900				6,800				12,700					6,000				6,000			12,000
Supplies used			5,060				1,060				6,120					4,770				1,110			5,880
Depreciation-Equip.			7,600				14,100				21,700					7,600				14,100			21,700
Utilities			520				700				1,220					490				660			1,150
Rent			7,300				7,900				15,200					6,900				7,900			14,800
Totals		$	59,460			$	81,760			$	141,220				$	59,200			$	83,350		$	142,550

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