The mixing department manager of Crane 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 labour $13,790 Property taxes $1,480 Indirect materials 9,280 Rent 2,580 Lubricants 3,730 Salaries 11,090 Maintenance 4,990 Utilities 6,360 Actual costs incurred for January 2022 are indirect labour $13,900; indirect materials $12,490; lubricants $3,680; maintenance $4,990; property taxes $1,760; rent $2,580; salaries $11,090; and utilities $7,310.