Arctica manufactures snowmobiles and ATVs. These products are made in different departments, and each department has its own manager. Each responsibility performance report includes only those costs that the department manager can control: direct materials, direct labor, supplies used, and utilities. Budget Actual For Year Ended December 31 Snowmobile ATV Direct materials Direct labor Department manager salaries Supplies used Utilities Rent Totals $ 19,610 $ 27,600 10,500 4,400 20,600 5,300 Snowmobile $ 19,520 10,770 ATV $ 28,930 21,350 4,500 4,500 3,410 910 3,270 940 370 5,800 550 6,400 340 5,400 $ 44,090 $ 61,360 $ 43,800 510 6,400 $ 62,630 Prepare a responsibility accounting performance report for the snowmobile department. Note: Under budget amounts should be indicated by a minus sign. Responsibility Accounting Performance Report Manager, Snowmobile Department For Year Ended December 31 Controllable Costs Direct materials Direct labor Supplies used Utilities Totals Budgeted Over (Under) Actual Budget 0 0 $ 0