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 Decenber 31 Budget Actual Direct materials Snowmobile ATV Snowmobile ATV Direct labor $ 21,080 $ 29,100 $ 21,020 $ 30,580 Department manager salaries 12,000 22,100 12,420 23,000 Supplies used 5,900 6,800 6,000 6,800 Utilities 5,060 1,060 4,770 520 1, 110 Rent 700 490 660 7,300 Totals 7.900 6.900 7.900 $ 51,860 $ 67,660 $ 51,600 $ 69,250 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 Budgeted Actual Over (Under) Budget Controllable Costs Direct materials Direct labor Supplies used Utilities Totals $ 5 $