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 $ 19,880 10,800 4,700 3,740 400 6,100 $ 45,620 ATV $ 27,900 20,900 5,600 940 580 6,700 $ 62,620 Actual Snowmobile $ 19,820 11,100 4,800 3,570 370 5,700 $ 45,360 ATV $ 29,260 21,680 4,800 990 540 6,790 $ 63,970 Prepare a responsibility accounting performance report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.)