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 $ 21,300 $ 29,300 $ 21,220 $ 30,800 Direct labor 12,200 22,300 12,640 23,220 Department manager salaries 6,100 7,000 6,200 6,200 Supplies used 5,280 1,080 4,970 1,160 Utilities 540 720 510 680 Rent 7,500 8,100 7,100 8,100 Totals $ 52,920 $ 68,500 $ 52,640 $ 70,160 Prepare a responsibility accounting performance report for the snowmobile department