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 Actual Snowmobile $ 21,080 ATV $ 29,100 Snowmobile $ 21,020 ATV $ 30,580 12,000 5,900 22,100 6,800 12,420 6,000 23,000 6,000 5,060 1,060 4,770 520 7,300 700 7,900 490 6,900 $ 51,860 $ 67,660 $ 51,600 1,110 660 7,900 $ 69,250 Prepare a responsibility accounting performance report for the snowmobile department. Note: Under budget amounts should be indicated by a minus sign.