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		$	19,500			$	27,500			$	47,000				$	19,420			$	28,820		$	48,240
Employee wages			10,400				20,500				30,900					10,660				21,240			31,900
Dept. manager salary			4,300				5,200				9,500					4,400				4,400			8,800
Supplies used			3,300				900				4,200					3,170				920			4,090
Depreciation-Equip.			6,000				12,500				18,500					6,000				12,500			18,500
Utilities			360				540				900					330				500			830
Rent			5,700				6,300				12,000					5,300				6,300			11,600
Totals		$	49,560			$	73,440			$	123,000				$	49,280			$	74,680		$	123,960

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			0
Totals	$0	$0	$0