Prepare a responsibility accounting performance report for the ATV department. Note: Under budget amounts should be indicated by a minus sign. Answer is complete but not entirely correct. Responsibility Accounting Performance Report Manager, ATV Department For Year Ended December 31 Over Controllable Costs Budgeted Actual (Under) Budget Direct materials $ 21,300 $ 21,220 $ 120 x Department manager salaries 12,200 12,640 440 x Supplies used 5,280 4,970 310 Department manager salaries 7,500 x 7,100 400 x Totals $ 46,280 $ 45,930 $ 1,270