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 Budget Snowmobile $ 19,500 Snowmobile $ 19,420 ATV Actual 10,400 4,300 ATV $ 27,500 20,500 5,200 $ 28,820 10,660 21,240 4,400 4,400 3,300 900 3,170 920 360 5,700 540 6,300 330 500 5,300 6,300 $ 43,560 $ 60,940 $ 43,280 $ 62,180 Prepare a responsibility accounting performance report for the ATV department. (Under budget amounts should be indicated by a minus sign.) Controllable Costs Direct materials Direct labor Supplies used Utilities Totals Responsibility Accounting Performance Report Manager, ATV Department For Year Ended December 31 Budgeted Over (Under) Actual Budget. 0 $ 0 $ 0