Required information [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. Totals For Year Ended December 31 Direct materials. Direct labor Department manager salaries Supplies used Utilities. Rent Totals Direct labor Direct materials Utilities Supplies used Controllable Costs Budget Snowmobile $ 20,590 11,500 5,400 4,510 470 6,800 $ 49,270 Prepare a responsibility accounting performance report for the snowmobile department. Note: Under budget amounts should be indicated by a minus sign. Responsibility Accounting Performance Report Manager, Snowmobile Department For Year Ended December 31 Budgeted $ 0 $ ATV $ 28,600 21,600 6,300 1,010 650 7,400 $ 65,560 Actual 0 $ Snowmobile $ 20,520 11,870 5,500 4,270 440 6,400 $ 49,000 Actual Over (Under) Budget 0 ATV $ 30,030 22,450 5,500 1,070 610 7,400 $ 67,060