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. For Year Ended December 31 Direct materials Direct labor Department manager salaries Supplies used Utilities Rent Totals $ 21,520 7,200 Budget Actual Snowmobile ATV $ 29,500 Snowmobile $ 21,420 ATV $ 31,020 12,400 22,500 12,860 23,440 6,300 6,400 5,500 1,100 560 7,700 $ 53,980 740 8,300 $ 69,340 5,170 530 7,300 700 8,300 $ 53,680 $ 71,020 6,400 1,160 Prepare a responsibility accounting performance report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Controllable Costs Direct materials Direct labor Responsibility Accounting Performance Report Manager, Snowmobile Department For Year Ended December 31 Budgeted Actual Over (Under) Budget Supplies used Utlibes Totals