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 $ $19,500$ $ $27,500$ $ $19,420$ $ $28,820$

Direct labor $10,40020,50010,66021,240$

Department manager salaries $4,3005,2004,4004,400$

Supplies used $3,3009003,170920$

Utilities $360540330500$

Rent $5,7006,3005,3006,300$

Totals $ $43,560$ $ $60,940$ $ $43,280$ $ $62,180$