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	$ 20,100	$ 28,100	$ 20,020	$ 29,480
Direct labor	11,000	21,100	11,320	21,900
Department manager salaries	4,900	5,800	5,000	5,000
Supplies used	3,960	960	3,770	990
Utilities	420	600	390	560
Rent	6,300	6,900	5,900	6,900
Totals	$ 46,680	$ 63,460	$ 46,400	$ 64,830

Prepare a responsibility accounting performance report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.)

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