! 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 $ 19,500 10,400 4,300 3,300 360 5,700 ATV $ 27,500 20,500 5,200 900 540 6,300 Snowmobile $ 19,420 ATV $ 28,820 10,660 21,240 4,400 3,170 4,400 920 330 5,300 500 6,300 $ 43,560 $ 60,940 $ 43,280 $ 62,180 Prepare a responsibility accounting performance report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Manager, Snowmobile Department For Year Ended December 31 Totals Controllable Costs Budgeted Over (Under) Actual Budget