please explain well

Question 1 (10 points) The mixing department manager of Crede 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 as follows: Indirect materials 7,700 Lubricants 1,675 Maintenance 3,500 Property taxes 1,000 Rent 1,800 Salaries 10,000 Utilities 5,000 Actual costs incurred for January 2020 are indirect labour $12,250; indirect materials $10,200; lubricants $1,650; maintenance $3,500; property taxes $1,100; rent $1,800; salaries $10,000; and utilities $6400. Instructions Prepare a responsibility report for January 2020