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		$12,000		Property taxes		$1,000
Indirect materials		7,700		Rent		1,800
Lubricants		1,675		Salaries		10,000
Maintenance		3,500		Utilities		5,000

Actual costs incurred for January 2020 are indirect labor $12,250; indirect materials $10,200; lubricants $1,650; maintenance $3,500; property taxes $1,100; rent $1,800; salaries $10,000; and utilities $6,400. 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
MaintenanceUtilitiesSalariesRentProperty TaxesIndirect MaterialsIndirect LaborLubricants		$		$		$	UnfavorableNeither Favorable nor UnfavorableFavorable
RentIndirect MaterialsUtilitiesProperty TaxesLubricantsMaintenanceSalariesIndirect Labor							UnfavorableNeither Favorable nor UnfavorableFavorable
Property TaxesSalariesUtilitiesIndirect MaterialsMaintenanceRentIndirect LaborLubricants							UnfavorableNeither Favorable nor UnfavorableFavorable
LubricantsSalariesIndirect MaterialsProperty TaxesUtilitiesMaintenanceIndirect LaborRent							UnfavorableNeither Favorable nor UnfavorableFavorable
RentSalariesProperty TaxesMaintenanceUtilitiesLubricantsIndirect LaborIndirect Materials							FavorableUnfavorableNeither Favorable nor Unfavorable
		$		$		$	FavorableUnfavorableNeither Favorable nor Unfavorable