The Mixing Department manager of Concord 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 $13,680 Property taxes $1,140 Indirect materials 8,778 Rent 2,052 Lubricants 1,918 Salaries 11,400 Maintenance 3,990 Utilities 5,700 Actual costs incurred for January 2022 are indirect labor $13,965, indirect materials $11,628, lubricants $1,881, maintenance $3,990, property taxes $1,254, rent $2,052, salaries $11,400, and utilities $7,296. Prepare a responsibility report for January 2022. CONCORD COMPANY Mixing Department Responsibility Report Difference Favorable Unfavorable Neither Favori nor Unfavorab Controllable Costs Budget Actual $ $ $ $ $ $ Favorable F Unfavorable U Neither Favorable nor Unfavorable N $ > $