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 Snowmobile ATV $ 19,500 $ 27,500 10,400 20,500 4,300 5,200 3,300 900 360 540 5,700 6,300 $ 43,560 $ 60,940 Actual Snowmobile ATV $ 19,420 $ 28,820 10,660 21,240 4,400 4,400 3,170 920 330 500 5,300 6,300 $ 43,280 $ 62,180 Prepare a responsibility accounting performance report for the snowmobile department. (Under budget amounts should be indica by a minus sign.) Responsibility Accounting Performance Report Manager, Snowmobile Department For Year Ended December 31 Budgeted Actual Controllable Costs Over (Under) Budget Direct materials Direct labor Supplies used Utilities Totals $ 0 $ 0 $