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		$	20,810			$	28,800			$	49,610				$	20,720			$	30,120		$	50,840
Employee wages			11,700				21,800				33,500					12,090				22,540			34,630
Dept. manager salary			5,600				6,500				12,100					5,700				5,700			11,400
Supplies used			4,730				2,200				6,930					4,470				2,220			6,690
Depreciation-Equip.			7,300				13,800				21,100					7,300				13,800			21,100
Utilities			490				670				1,160					460				630			1,090
Rent			7,000				7,600				14,600					6,600				7,600			14,200
Totals		$	57,630			$	81,370			$	139,000				$	57,340			$	82,610		$	139,950

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

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