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:

Indirect Labor	$12,360	Property Taxes	$1,030
Indirect Materials	$7,725	Rent	$1,854
Lubricants	$1,751	Salaries	$10,300
Maintenance	$3,605	Utilities	$5,150

Actual costs incurred for January 2010 are indirect labor $12,566; indirect materials $10,506; lubricants $1,700; maintenance $3,605; property taxes $1,133; rent $1,854; salaries $10,300; and utilities $6,695.

Complete the responsibility report for January 2010. (List multiple entries from largest to smallest amounts, e.g. 10, 5, 2. If answer is zero, please enter 0, do not leave any fields blank.)

Controllable Cost	Budget	Actual	Difference	Favorable| Unfavorable
	$	$	$
	$	$	$
	$	$	$
	$	$	$
	$_________	$______	$______
	$	$	$

(Controllable cost options: Lubricants, property taxes, salaries, utilities, indirect labor, rent, maintenance, indirect materials.)