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		$	20,100			$	28,100			$	48,200				$	20,020			$	29,420		$	49,440
Employee wages			11,000				21,100				32,100					11,320				21,840			33,160
Dept. manager salary			4,900				5,800				10,700					5,000				5,000			10,000
Supplies used			3,960				1,500				5,460					3,770				1,520			5,290
Depreciation-Equip.			6,600				13,100				19,700					6,600				13,100			19,700
Utilities			420				600				1,020					390				560			950
Rent			6,300				6,900				13,200					5,900				6,900			12,800
Totals		$	53,280			$	77,100			$	130,380				$	53,000			$	78,340		$	131,340

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