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	Budget	Actual
Snowmobile	ATV	Snowmobile	ATV
Direct materials	$ 20,860	$ 28,900	$ 20,820	$ 30,360
Direct labor	11,800	21,900	12,200	22,780
Department manager salaries	5,700	6,600	5,800	5,800
Supplies used	4,840	1,040	4,570	1,070
Utilities	500	680	470	640
Rent	7,100	7,700	6,700	7,700
Totals	$ 50,800	$ 66,820	$ 50,560	$ 68,350

Prepare a responsibility accounting performance report for the snowmobile department.

\begin{tabular}{|l|c|c|c|} \hline \multicolumn{4}{|c|}{ Responsibility Accounting Performance Report } \\ \hline \multicolumn{3}{|c|}{ Manager, Snowmobile Department } \\ \hline Controllable Costs & Budgeted & Actual & \begin{tabular}{c} Over (Under) \\ Budget \end{tabular} \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}