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 31 budget actual snowmobile atv snowmobile atv direct materials $ 21,410 $ 29,400 $ 21,320 $ 30,910 direct labor 12,300 22,400 12,750 23,330 department manager salaries 6,200 7,100 6,300 6,300 supplies used 5,390 1,090 5,070 1,140 utilities 550 730 520 690 rent 7,600 8,200 7,200 8,200 totals $ 53,450 $ 68,920 $ 53,160 $ 70,570