For Year Ended December 31 Direct materials Direct labor Department manager salaries Supplies used Utilities Rent Totals Budget Snowmobile $ 20,300 11,200 ATV $ 28,300 Actual Snowmobile $ 20,220 11,540 5,200 3,970 410 6,100 ATV $ 29,700 22,120 5,200 1,020 580 7,100 $ 65,720 5,100 21,300 6,000 4,180 980 440 6,500 620 7,100 $ 47,720 $ 64,300 $ 47,440 Prepare a responsibility accounting performance report for the snowmobile department. Note: 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