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		$	21,300			$	29,300			$	50,600				$	21,220			$	30,620		$	51,840
Employee wages			12,200				22,300				34,500					12,640				23,040			35,680
Dept. manager salary			6,100				7,000				13,100					6,200				6,200			12,400
Supplies used			5,280				2,700				7,980					4,970				2,720			7,690
Depreciation-Equip.			7,800				14,300				22,100					7,800				14,300			22,100
Utilities			540				720				1,260					510				680			1,190
Rent			7,500				8,100				15,600					7,100				8,100			15,200
Totals		$	60,720			$	84,420			$	145,140				$	60,440			$	85,660		$	146,100

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