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 sanager salaries Supplies used Utilities Rent Totals 4,700 Budget Actual Snowmobile ATV Snowmobile ATV 19.810 10,700 27,800 20,800 5 19,7201 $ 29,158 4,608 5,500 10,998 4,700 21,570 1630 930 EX470 390 520 360 6,000 62600 5,600 970 $30 16,600 $45,130 $62,200 5 63.52