[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 5,700 Budget Actual Snowmobile $ 20,810 11,700 MTV $ 28,800 Snowmobile $ 20,720 ATV $ 30,250 5,600 21,800 6,500 12,090 22,670 5,700 4,730 1,030 4,470 1,070 490 7,000 670 $ 50,330 7,600 $ 66,400 460 6,600 $50,040 630 7,600 $ 67,920 Prepare a responsibility accounting performance report for the ATV department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report - Manager, ATV Department. For Year Ended December 31. Totals Controllable Costs Budgeted. Over (Under) Actual Budget