Budgeted overhead costs for the first quarter of $2022$ for the machining department of Oriole Industries Ltd$.$ are as follows:

Indirect labour $$31,800$; property taxes $$3,300$; indirect materials $$23,900$; rent $$3,700$; lubricants $$8,100$; salaries $$25,800$; maintenance $$12,900$; utilities $$13,200.$

Actual costs incurred for the first quarter of $2022$ are indirect labour $$33,150$; indirect materials $$25,850$; lubricants $$6,350$; maintenance $$11,400$; property taxes $$3,300$; rent $$3,700$; salaries $$25,800$; and utilities $$14,250.$

The machining manager cannot control rent, salaries, and property taxes.

Prepare a responsibility report for the first quarter of $2022.$

Oriole Industries Ltd$.$

Machining Department

Responsibility Report