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 $ 20,860 11,800 ATV $ 28,900 Budget Snowmobile Actual Snowmobile $ 20,820 ATV 5,700 21,900 6,600 12,200 $ 30,360 22,780 5,800 4,840 500 7,100 1,040 4,570 680 7,700 470 6,700 5,800 1,070 640 7,700 $ 50,800 $ 66,820 $ 50,560 $ 68,350 Prepare a responsibility accounting performance report for the snowmobile 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, Snowmobile Department For Year Ended December 31 Budgeted Over (Under) Actual Budget $ 0 S 0 $