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 Budget Actual Snowmobile $ 20,370 ATV $ 28,400 Snowmobile $ 20,320 ATV $ 29,810 11,300 21,400 11,650 22,230 5,200 6,100 5,300 4,290 990 4,070 5,300 1,010 450 6,600 $ 48,210 630 7,200 $ 64,720 420 6,200 590 7,200 $ 47,960 $ 66,140 Prepare a responsibility accounting performance report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Manager, Snowmobile Department Controllable Costs Direct materials Direct labor Supplies used Utilities Totals For Year Ended December 31 Budgeted Over (Under) Actual Budget $ 0 $ 0 $ 0