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 Direct materials Direct labor Snowmobile $ 20,970 11,900. ATV $ 29,000 Snowmobile $ 20,920 ATV Department manager salaries Supplies used Utilities 5,800 22,000 6,700 12,310 5,900 $ 30,470 22,898 Rent Totals 4,950 510 7,200 $51,330 1,050 690 7,800 $ 67,240 4,670 480 6,800 5,900 1,090 650 7,800 $ 51,080 $ 68,800 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 Supplies used Utilities Totals Responsibility Accounting Performance Report Manager, Snowmobile Department For Year Ended December 31 Budgeted + Over (Under) Actual Budget $ 0 $ 0 $