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 Snowmobile $ 20,480 Budget Actual ATV $ 28,500 Snowmobile $ 20,420 ATV $ 29,920 11,400 5,300 21,500 6,200 11,760 22,340 5,400 4,400 460 6,700 $ 48,740 1,000 640 7,300 $ 65,140 4,170 430 6,300 5,400 1,040 600 7,300 $ 48,480 $ 66,600 Prepare a responsibility accounting performance report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.)