Not sure where my error is in this question. Please assist me in identifying it.

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. Actual Budget SnowmobileATV Combined Snowmobile ATV Combined $20,480 $28,500 $ 48,980 $20,420 $29,820 $ 5e,240 11, 768 22, 240 34,000 5,400 18,80e 1,920 6,09e 7,000 13,500 20, 500 608 1,83e 7,300 13,600 $55,740 $79,540 $135,280 $55, 480 $80,780 $136, 260 Raw materials Employee wages Dept. manager salary Supplies used Depreciation Equip. Utilities Rent Totals 11,480 21, 500 32,900 11,500 6,300 7,000 13,588 20,500 1,180 5,300 6,200 5,400 4, 400 1,9ee 4,170 460 430 6,300 640 7.300 14,000 Responsibility Accounting Performance Report Dept. Manager, Snowmobile Department For the Year Budgeted Amount Over (Under) Budget Actual Amount Controllable Costs Raw materials Employee wages Supplies used Depreciation-Equipment Totals 48,980 $ 32,900 6,300 20,500 1,260 1,100 210 50,240$ 34,000 6,090 20,500 $ 108,680 $ 110,830 $ 2,570