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 $ 21,190 12,100 6,000 ATV $ 29,200 22,200 6,900 Snowmobile $ 21,120 12,530 6,100 ATV $ 30,690 23,110 5,170 1,070 4,870 530 7,400 710 8,000 500 7,000 6,100 1,130 670 8,000 $ 52,390 $ 68,080 $ 52,120 $ 69,700 Exercise 22-2 (Algo) Responsibility accounting performance report LO P1 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 FA Budgeted Actual Over (Under) Budget 0 0 69 0