The Mixing Department manager of Ayayai 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 $14,880 Property taxes $1,240 Indirect materials 9.548 Rent 2.232 Lubricants 2,088 Salaries 12,400 Maintenance 4.340 Utilities 6,200 Actual costs incurred for January 2022 are indirect labor $15.190, indirect materials $12.648, lubricants $2,046, maintenance $4,340, property taxes $1.364, rent $2.232, salaries $12,400, and utilities $7.936 Prepare a responsibility report for January 2022.