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 Snowmobile $ 19,610 Department manager salaries Supplies used Utilities Rent Totals Budget Actual ATV $ 27,600 Snowmobile $ 19,520 ATV $ 28,930 10,500 4,400 20,600 5,300 10,770 21,350 4,500 3,410 910 3,270 4,500 940 370 5,800 550 6,400 340 5,400 510 6,400 $ 44,090 $ 61,360 $ 43,800 $ 62,630 Prepare a responsibility accounting performance report for the ATV department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Manager, ATV Department For Year Ended December 31 Controllable Costs Over (Under) Budgeted Actual Budget Direct materials Direct labor Supplies used Utilities Totals