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. Budget Actual For Year Ended December 31 Snowmobile ATV Snowmobile ATV Direct materials $ 19,599 $ 27,599 $ 19,429 $ 28,828 Direct labor 19,499 29,599 18,668 21,249 Department manager salaries 4,388 5,288 4,488 4,488 Supplies used 3,388 988 3,178 928 Utilities 366 546 336 566 Rent 5,799 6,399 5,399 6,399 Totals $ 43,556 $ 66,946 $ 43,286 $ 62,186 Exercise 9-1 (Static) Responsibility accounting performance report LO P1 Prepare a responsibility accounting performance report for the snowmobile department. (Under budget amounts should be indicated Prepare a responsibility accounting performance report for the snowmobile department. (Under budget amounts should be indicated by a minus sign.) Direct materials Direct labor Supplies used Totals