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Arctica manufactures snowmobiles and ATVs. These products are made in different departments, and each department...

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Accounting

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.
For Year Ended December 311 Direct materials
Direct labor
Department manager salaries
Supplies used
Utilities
Rent
Totals
\table[[Budget,Actual],[Snowmobile,ATV,Snowmobile,ATV,],[$19,700,$27,700,$19,620,$29,040,],[10,600,20,700,10,880,21,460,],[4,500,5,400,4,600,4,600,],[3,520,920,3,370,940,],[360,560,350,520,],[5,900,6,500,5,500,6,500,],[$44,600,$61,780,$44,320,$63,060,]]
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
\table[[Controllable Costs,Budgeted,Actual,\table[[Over (Under)],[Budget]]],[,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]
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