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 ATV Snowmobile $ 20,100 11,000 4,900 3,960 $ 28,100 21,100 5,800 960 $ 20,020 11,320 5,000 ATV $ 29,480 21,900 420 6,300 600 6,900 3,770 390 5,000 990 560 5,900 6,900 $ 46,680 $ 63,460 $ 46,400 $ 64,830 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 Responsibility Accounting Performance Report Manager, ATV Department For Year Ended December 31 Budgeted Actual Over (Under) Budget Direct labor Supplies used Utilities Totals