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 For Year Ended December 31 Actual Snowmobile ATV Direct materials Direct labor Department manager salaries Supplies used Utilities $ 19,700 $ 27,700 Snowmobile $ 19,620 ATV $ 29,040 10,600 4,500 20,700 10,880 21,460 5,400 4,600 Rent 3,520 380 5,900 920 3,370 560 6,500 350 5,500 4,600 940 520 6,500 Totals $ 44,600 $ 61,780 $ 44,320 $ 63,060 Prepare a responsibility accounting performance report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Totals Responsibility Accounting Performance Report Manager, Snowmobile Department For Year Ended December 31 Controllable Costs Budgeted Actual Over (Under) Budget