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. Budget Actual For Year Ended December 31 Snowmobile ATV Snowmobile ATV Direct materials $ 20,970 $ 29,000 $ 20,920 $ 30,470 Direct labor 11,900 22,000 12,310 22,890 Department manager salaries 5,800 6,700 5,990 5,900 Supplies used 4,950 1,050 4,670 1,090 Utilities 510 690 480 Rent 7,200 7,800 6,800 7,800 Totals $ 51,330 $ 67,240 $ 51,080 $ 68,800 650 Prepare a responsibility accounting performance report for the snowmobile department (Under budget amounts should be indicated by a minus sign.) 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 Controllable Costs Budgeted Actual Over (Under) Budget Direct materials Direct labor Supplies used Utilities Totals $ 0 $ 0$