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. Mg _ \"a: __ __ At-izii'al I? .. \"Ended .. .I.:L \\. . 2:1,. aw . iii)? Direct materials $ 28,388 $ 23,388 $ 28, 228 5 29,788 Direct labor 11,288 21,388 11,540 22,120 Department manager salaries 5,188 6,888 5,288 5,288 Supplies used 4,138 988 3,978 1,828 Utilities 4-48 628 416 580 Rent 6, see 7, 188 5, 106 7, 160 Totals 3; 47,726 $ 64,388 5 42,446 3; 65,720 Prepare a responsibility accounting performance report for the snowmobile department. {Under budget amounts should be indicated by a minus sign.) Direct materi a is Direct labor Supplies used