Exercise 22-14 The Mixing Department manager of Malone Company 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 Indirect materials Lubricants Maintenance $14,170 8,980 2,490 3,760 Property taxes Rent Salaries Utilities $1,480 2,900 11,890 6,120 Actual costs incurred for January 2017 are indirect labor $13,350; indirect materials $11,030; lubricants $2,090; maintenance $3,760; property taxes $1,940; rent $2,900; salaries $11,890; and utilities $7,560 Prepare a responsibility report for January 2017. MALONE COMPANY Mixing Department Responsibility Report For the Month Ended January 31, 2017 Difference Favorable F Unfavorable U Neither Favorable nor Unfavorable N Controllable Costs Budget Actual