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 Direct materials Direct labor Department manager salaries Supplies used Utilities Rent Totals Budget Snowmobile ATV $ 21, 190 $ 29, 200 12,100 22,200 6,000 6,900 5,170 1,070 530 710 7, 400 8,000 $ 52,390 $ 68,080 Actual Snowmobile ATV $ 21, 120 $ 30,690 12,530 23, 110 6,100 6,100 4,870 1, 130 500 670 7,000 8,000 $ 52,120 $ 69, 700 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