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		$11,650		Property taxes		$1,040
Indirect materials		7,450		Rent		1,800
Lubricants		1,670		Salaries		9,300
Maintenance		3,450		Utilities		5,600

Actual costs incurred for January 2020 are indirect labor $12,250; indirect materials $11,200; lubricants $1,605; maintenance $3,450; property taxes $1,220; rent $1,800; salaries $9,300; and utilities $6,750. 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
LubricantsProperty TaxesSalariesIndirect MaterialsRentIndirect LaborUtilitiesMaintenance		$		$		$	Neither Favorable nor UnfavorableUnfavorableFavorable
LubricantsIndirect MaterialsMaintenanceSalariesUtilitiesProperty TaxesIndirect LaborRent							Neither Favorable nor UnfavorableUnfavorableFavorable
SalariesProperty TaxesIndirect MaterialsRentUtilitiesMaintenanceIndirect LaborLubricants							UnfavorableNeither Favorable nor UnfavorableFavorable
UtilitiesLubricantsSalariesMaintenanceIndirect MaterialsIndirect LaborProperty TaxesRent							FavorableUnfavorableNeither Favorable nor Unfavorable
UtilitiesIndirect LaborIndirect MaterialsMaintenanceRentSalariesLubricantsProperty Taxes							FavorableUnfavorableNeither Favorable nor Unfavorable
		$		$		$	UnfavorableFavorableNeither Favorable nor Unfavorable