Exercise 23-14 a (Video) The Mixing Department manager of Sunland 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 $13,020 9,390 3,230 4,600 Property taxes Rent Salaries Utilities $1,610 2,260 14,600 6,140 Maintenance Actual costs incurred for January 2020 are indirect labor $12,270; indirect materials $13,740; lubricants $1,900; maintenance $4,600; property taxes $2,070; rent $2,260; salaries $14,600; and utilities $6,550. Prepare a responsibility report for January 2020. SUNLAND COMPANY Mixing Department Responsibility Report For the Month Ended January 31, 2020 Difference Favorable F Unfavorable U Neither Favorable nor Unfavorable N Controllable Costs Budget