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 labor Direct materials Department manager salaries Supplies used Utilities Rent Totals Budget Actual Snowmobile $ 21,190 12,100 ATV $ 29,200 6,000 Snowmobile $ 21,120 12,530. 6,100 ATV $ 30,690 23,110 5,170 530 7,400 4,870 500 7,000 6,100 1,130 670 8,000 $ 52,390 $ 68,080 $ 52,120 $ 69,700 22,200 6,900 1,070 710 8,000 Prepare a responsibility accounting performance report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Controllable Costs Direct materials Direct labor Responsibility Accounting Performance Report Manager, Snowmobile Department For Year Ended December 31 Budgeted Over (Under) Actual Budget Supplies used Utilities Totals