Required information [The following information applies to the questions displayed below.] 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. Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $88,600 and for Purchasing is $44,300. Expenses for the Office are allocated to operating departments based on sales. Expenses for Purchasing are allocated to operating departments based on purchase orders. Allocate the expenses from (a) the Office and (b) Purchasing to each of the company's three operating departments using the given information. Prepare a responsibility accounting performance report for the snowmobile department. Note: Under budget amounts should be indicated by a minus sign. \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{RosponsibilityAccountingPerformanceReportManager,SnowmobileDepartmentForYearEndedDecember31} \\ \hline Controllable Costs & Budgeted & Actual & Over(Under)Budget \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline Totals & & & \\ \hline \end{tabular}