Required information 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 $ 19,880 $ 19,820 Direct labor Supplies used Utilities 10,800 11,100 3,740 3,570 400 370 Totals $ 34,820 $ 34,860 $ 0