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 Direct materials Direct labor Department manager salaries Supplies used Utilities Rent Totals Budget Actual Snowmobile $ 20,970 11,900 5,800 ATV $ 29,000 Snowmobile $ 28,928 ATV $ 30,478 22,000 6,700 12,310 22,898 5,900 4,950 1,050 4,670 5,900 1,090 510 7,200 $51,330 690 7,800 480 6,800 650 7,800 $ 67,240 $51,080 $ 68,800 Prepare a responsibility accounting performance report for the ATV department. (Under budget amounts should be indicated by a minus sign.) Controllable Costs Direct materials Direct labor Supplies used Utilities Totals Responsibility Accounting Performance Report Manager, ATV Department For Year Ended December 31 Budgeted Actual Over (Under) Budget $ 0 $ 0 $ 0