The Mixing Department manager of Malone 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		$14,000		Property taxes		$1,490
Indirect materials		9,060		Rent		2,380
Lubricants		2,460		Salaries		14,640
Maintenance		5,120		Utilities		5,230

Actual costs incurred for January 2017 are indirect labor $13,710; indirect materials $13,240; lubricants $2,250; maintenance $5,120; property taxes $1,860; rent $2,380; salaries $14,640; and utilities $7,140.

Prepare a responsibility report for January 2017. (with budget. actual, and difference-favorable/unfavorable/neither)

(Controllable Costs choices for chart-
Lubricants, Rent, Maintenance, Property, Taxes, Salaries, Utilities, Indirect Labor, Indirect Materials)