The Mixing Department manager of Indigo 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 $13,020

Property taxes $1,610

Indirect materials 9,390

Rent 2,260

Lubricants 3,230

Salaries 14,600

Maintenance 4,600

Utilities 6,140

Actual costs incurred for January 2017 are indirect labor $12,270 ; indirect materials $13,740; lubricants $1,900; maintenance $4,600; property taxes $2,070; rent $2,260; salaries $14,600; and utilities $6,550. (a) Prepare a responsibility report for January 2017.

INDIGO COMPANY Mixing Department Responsibility Report Difference Favorable F Unfavorable U Neither Favorable nor Unfavorable N Controllable Costs Budget Actual $ $ $ $ $ $ $