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 $ 19,990 10,900 ATV $ 28,000 Snowmobile $ 19,920 ATV $ 29,370 21,000 11,210 21,790 4,800 5,700 4,900 4,900 3,850 950 3,670 970 410 6,200 590 6,800 380 5,800 550 6,800 $ 46,150 $ 63,040 $ 45,880 $ 64,380 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 For Year Ended December 31 Controllable Costs Budgeted Actual Over (Under) Budget Direct materials Direct labor Supplies used Utilities Totals $ 0 $ 0 $ +