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		$11,750		Property taxes		$980
Indirect materials		8,100		Rent		2,000
Lubricants		1,690		Salaries		9,900
Maintenance		3,500		Utilities		5,000

Actual costs incurred for January 2020 are indirect labor $12,250; indirect materials $11,350; lubricants $1,615; maintenance $3,500; property taxes $1,230; rent $2,000; salaries $9,900; and utilities $7,100. Prepare a responsibility report for January 2020.

MALONE COMPANY Mixing Department Responsibility Report For the Month Ended January 31, 2020
						Difference
Controllable Costs		Budget		Actual		Favorable F Unfavorable U Neither Favorable nor Unfavorable N
Property TaxesUtilitiesLubricantsSalariesIndirect MaterialsRentMaintenanceIndirect Labor		$		$		$	Neither Favorable nor UnfavorableFavorableUnfavorable
Property TaxesSalariesIndirect LaborRentLubricantsUtilitiesIndirect MaterialsMaintenance							FavorableUnfavorableNeither Favorable nor Unfavorable
LubricantsProperty TaxesSalariesIndirect MaterialsMaintenanceIndirect LaborUtilitiesRent							UnfavorableNeither Favorable nor UnfavorableFavorable
UtilitiesIndirect LaborRentLubricantsSalariesMaintenanceIndirect MaterialsProperty Taxes							Neither Favorable nor UnfavorableUnfavorableFavorable
MaintenanceIndirect LaborLubricantsProperty TaxesRentUtilitiesSalariesIndirect Materials							UnfavorableNeither Favorable nor UnfavorableFavorable
		$		$		$	UnfavorableFavorableNeither Favorable nor Unfavorable