! 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 $ 20,100 11,000 4,900 3,960 420 6,300 ATV $ 28,100 21,100 5,800 960 600 6,900 Snowmobile $ 20,020 ATV $ 29,480 11,320 5,000 21,900 3,770 390 5,900 5,000 990 560 6,900 $ 46,680 $ 63,460 $ 46,400 $ 64,830 Prepare a responsibility accounting performance report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Controllable Costs Direct materials Responsibility Accounting Performance Report Manager, Snowmobile Department For Year Ended December 31 Budgeted Over (Under) Actual Budget Direct labor Supplies used Utilities Totals