Required information [The following information applies to the questions displayed below.] Arctica manufactures snowmobiles and ATVs. These products are made in different departments, and eac has its own manager. Each responsibility performance report includes only those costs that the departmen control: direct materials, direct labor, supplies used, and utilities. Budget Actual Snowmobile ATV $ 28,400 11,300 21,400 Snowmobile $ 20,320 11,650 ATV $ 29,810 22,230 5,200 6,100 5,300 5,300 4,290 450 6,600 990 4,070 1,010 630 7,200 420 6,200 590 7,200 $ 48,210 $ 64,720 $ 47,960 $ 66,1 140 For Year Ended December 31 Direct materials Direct labor Department manager salaries Supplies used Utilities Rent Totals $ 20,370 Prepare a responsibility accounting performance report for the snowmobile department. (Under budget amounts s by a minus sign.) Controllable Costs Direct materials Direct labor Supplies used Utilities Totals Responsibility Accounting Performance Report Manager, Snowmobile Department For Year Ended December 31 Budgeted Actual Over (Under) Budget