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		$	21,190			$	29,200			$	50,390				$	21,120			$	30,520		$	51,640
Employee wages			12,100				22,200				34,300					12,530				22,940			35,470
Dept. manager salary			6,000				6,900				12,900					6,100				6,100			12,200
Supplies used			5,170				2,600				7,770					4,870				2,620			7,490
Depreciation-Equip.			7,700				14,200				21,900					7,700				14,200			21,900
Utilities			530				710				1,240					500				670			1,170
Rent			7,400				8,000				15,400					7,000				8,000			15,000
Totals		$	60,090			$	83,810			$	143,900				$	59,820			$	85,050		$	144,870