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 Direct materials $ 19,500 ATV $ 27,500 Snowmobile $ 19,420 ATV $ 28,820 Direct labor 10,400 20,500 10,660 21,240 Department manager salaries. 4,300 5,200 4,400 4,400 Supplies used 3,300 900 3,170 920 Utilities 360 540 330 500 Rent 5,700 6,300 5,300 6,300 Totals $ 43,560 $ 60,940 $ 43,280 $ 62,180 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 Controllable Costs Budgeted Actual Over (Under) Budget $ 580 Totals $ 580 $ 0 $ 0