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.

$\backslash$table$[[,$Budget,Actual$],[$For Year Ended December $31,$Snowmobile,ATV,Snowmobile,ATV,$],[$Direct materials,$$20,590,$$$28,600,$$$20,520,$$$30,030,],[$Direct labor,$11,500,21,600,11,870,22,450,],[$Department manager salaries,$5,400,6,300,5,500,5,500,],[$Supplies used,$4,510,1,010,4,270,1,070,],[$Utilities$,470,650,440,610,],[$Rent$,6,800,7,400,6,400,7,400,],[$Totals$,$$$49,270,$$$65,560,$$$49,000,$$$67,060,]]$

Prepare a responsibility accounting performance report for the snowmobile department.

Note: Under budget amounts should be indicated by a minus sign.

$\backslash$table$[[$Responsibility Accounting Performance Report$],[$Manager$,$ Snowmobile Department$],[$For Year Ended December $31],[$Controllable Costs,Budgeted,Actual,$\backslash$table$[[$Over $($Under$)],[$Budget$]]],[,,,],[,,,],[,,,],[,,,]]$