The Mixing Department manager of Novak 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: Property taxes $1,000 Indirect labor $12,000 Indirect materials 7,700 Rent 1,800 Lubricants 1,680 Salaries 10,000 Maintenance 3,500 Utilities 5,000 Actual costs incurred for January 2022 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 2022. Prepare a responsibility report for January 2022. NOVAK COMPANY Mixing Department Responsibility Report Controllable Costs Budget Actual Property Taxes Lubricants Indirect Materials Rent Salaries Indirect Labor Maintenance Utilities $ $ Difference Favorable I Unfavorable Neither Favor nor Unfavorab