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		$11,550		Property taxes		$1,030
Indirect materials		8,350		Rent		1,800
Lubricants		1,675		Salaries		9,700
Maintenance		3,000		Utilities		4,500

Actual costs incurred for January 2020 are indirect labor $12,350; indirect materials $10,800; lubricants $1,620; maintenance $3,000; property taxes $1,190; rent $1,800; salaries $9,700; and utilities $6,700. Prepare a responsibility report for January 2020.