[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 Yor Year Ended December 31 Snowmobile ATV Snowmobile Direct materiala ATV $ 19,610 $ 27,600 Direct labor $ 19,520 $ 20,930 10,500 20,600 10,770 Department manager salaries 21,350 4.400 5,300 4,500 Supplies used 4,500 3,410 910 3,270 Utilities 370 340 Rent 5.800 5.400 5.400 6.400 Totals $ 44,090 5 61,360 $43.800 $ 62,630 9:40 550 510 Prepare a responsibility accounting performance report for the snowmobile department (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Manager, nowmobile Department For Year Ended December 31 Budgeted Actual Over (Unded Budget Controllable Costs Die materials Direct labor Supplies used Us Totals +