18,000 E25.14 (LO 3) The Mixing Department manager of Xuzhou Ltd. is able to control all overhead costs except rent. property taxes, and salaries. Budgeted monthly overhead costs for the Mixing Department, in alphabetical order, are: Indirect labor 120,000 Property taxes 10,000 Indirect materials 77,000 Rent Lubricants 16,750 Salaries 100,000 Maintenance 35,000 Utilities 50,000 Actual costs incurred for January 2020 are indirect labor 122,500; indirect materials 102,000; lubricants 16,500; maintenance 35,000; property taxes 11,000; rent 18,000; salaries 100,000; and utilities 64.000. Instructions a. Prepare a responsibility report for January 2020. b. What would be the likely result of management's analysis of the report