The mixing department manager of Johnson 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: $11,600

Indirect materials: $7,400

Lubricants: $1,690

Maintenance: $3,800

Property Taxes: $1,020

Rent: $1,900

Salaries: $10,200

Utilities: $5,800

Actual costs incurred for January 2020 are indirect labor $12,200; indirect materials $10,700; lubricants $1,620; maintenance $3,800; property taxes $1,260; rent $1,900; salaries $10,200; and utilities $7,150.

-Prepare a responsibility report for January 2020