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