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Arctica manufactures snowmobiles and Al VS. I hese 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. Budget Actual For Year Ended December 31 Snowmobile ATV Snowmobile ATV Direct materials $ 20, 810 $ 28, 800 $ 20, 720 $ 30, 250 Direct labor 11, 700 21, 800 12, 090 22, 670 Department manager salaries 5, 600 6,500 5 ,700 5 , 700 Supplies used 4, 730 1, 030 4, 470 1, 070 Utilities 490 670 460 630 Rent 7, 000 7, 600 6, 600 7,600 Totals $ 50,330 $ 66, 400 $ 50, 040 $ 67,920 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 Actual Over (Under) Controllable Costs Budgeted Budget S o $ 0 Totals o S