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 Indirect materials Lubricants Maintenance $14,730 7,510 3,410 4,320 Property taxes Rent Salaries Utilities $2,950 2,210 10,450 6,850 Actual costs incurred for January 2017 are indirect labor $13,630; indirect materials $12,070; lubricants $2,440; maintenance $4,320; property taxes $1,800; rent $2,210; salaries $10,450; and utilities $7,150. Prepare a responsibility report for January 2017 MALONE COMPANY Mixing Department Responsibility Report For the Month Ended January 31, 2017 Favorable F Unfavorable U Neither Favorable nor Unfavorable N Controllable Costs Budget Actual