[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. Exercise 22-2 (Static) Responsibility accounting performance report LO P1 Prepare a responsibility accounting performance report for the ATV department. (Under budget amounts should be indicated by a minus sign.)