Prepare a responsibility accounting performance report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.)

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. Budget Actual For Year Ended December 31 Snowmobile ATV Snowmobile ATV Direct materials $ 19, 880 $ 27 , 900 $ 19, 820 $ 29, 260 Direct labor 10, 800 20, 900 11, 100 21, 680 Department manager salaries 4, 700 5, 600 4, 800 4, 800 Supplies used 3, 740 940 3, 570 990 Utilities 400 580 370 540 Rent 6, 100 6, 700 5, 700 6, 700 Totals $ 45, 620 $ 62, 620 $ 45, 360 $ 63, 970 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 $