! Required information [The following information applies to the questions displayed below.) 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 ATV $ 29,000 Snowmobile 11,900 22,000 5,800 6,700 $ 20,920 12,310 5,900 ATV $ 30,470 22,890 4,950 1,050 4,670 510 7,200 690 7,800 480 6,800 $ 51,330 $ 67,240 $ 51,080 5,900 1,090 650 7,800 $ 68,800 Prepare a responsibility accounting performance report for the ATV department. Note: Under budget amounts should be indicated by a minus sign. Responsibility Accounting Performance Report Manager, ATV Department For Year Ended December 31 Totals Controllable Costs Budgeted Actual Over (Under) Budget