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		$	19,700			$	27,700			$	47,400				$	19,620			$	29,040		$	48,660
Employee wages			10,600				20,700				31,300					10,880				21,460			32,340
Dept. manager salary			4,500				5,400				9,900					4,600				4,600			9,200
Supplies used			3,520				920				4,440					3,370				940			4,310
Depreciation-Equip.			6,200				12,700				18,900					6,200				12,700			18,900
Utilities			380				560				940					350				520			870
Rent			5,900				6,500				12,400					5,500				6,500			12,000
Totals		$	50,800			$	74,480			$	125,280				$	50,520			$	75,760		$	126,280

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	$0	$0	$0