Required Information Use the following information for the Exercises below. (Static) [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 Actual Snowmobile $ 19,500 10,400 4,30 ATV $ 27,500 Snowmobile ATV $19,420 $ 28,820 20,500 5,200 10,660 21,240 4,400 4,400 3,300 900 3,170 920 360 5,700 540 6,300 330 5,300 500 6,300 $ 43,560 $ 60,940 5 43,280 $ 62,180 Exercise 22-1 (Static) Responsibility accounting performance report LO P1 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 Responsibility Accounting Performance Report Manager, Snowmobile Department For Year Ended December 31 Budgeted Over (Under) Actual Budget Supplies used Utites Totals For Year Ended December 31 Direct materials Direct labor Department manager salaries Supplies used Utilities Rent Totals Budget Snowmobile $ 19,500 10,400 4,300 3,300 360 5,700 $ 43,560 ATV $ 27,500 Snowmobile $ 19,420 20,500 10,660 5,200 4,400 Actual ATV $ 28,820 21,240 4,400 900 3,170 920 540 330 500 6,300 5,300 6,300 $ 60,940 $ 43,280 $ 62,180