The Mixing Department manager of Marigold 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 $11.280 Property taxes $940 Indirect materials 7,238 Rent 1,692 Lubricants 1,578 Salaries 9,400 Maintenance 3,290 Utilities 4,700 Actual costs incurred for January 2022 are indirect labor $11,515, indirect materials $9,588, lubricants $1,551, maintenance $3.290, property taxes $1,034, rent $1,692, salaries $9,400, and utilities $6,016. Prepare a responsibility report for January 2022.