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		$	20,590			$	28,600			$	49,190				$	20,520			$	30,030		$	50,550
Employee wages			11,500				21,600				33,100					11,870				22,450			34,320
Dept. manager salary			5,400				6,300				11,700					5,500				5,500			11,000
Supplies used			4,510				1,010				5,520					4,270				1,070			5,340
Depreciation-Equip.			7,100				13,600				20,700					7,100				13,600			20,700
Utilities			470				650				1,120					440				610			1,050
Rent			6,800				7,400				14,200					6,400				7,400			13,800
Totals		$	56,370			$	79,160			$	135,530				$	56,100			$	80,660		$	136,760

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

Responsibility Accounting Performance Report
Dept. Manager, ATV Department
	For the Year
	Budgeted Amount	Actual Amount	Over (Under) Budget
Controllable Costs:
Raw materials
Employee wages
Supplies used
DepreciationEquipment
Totals