The Mixing Department manager of Swifty 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		$14,640		Property taxes		$1,220
Indirect materials		9,394		Rent		2,196
Lubricants		2,054		Salaries		12,200
Maintenance		4,270		Utilities		6,100

Actual costs incurred for January 2025 are indirect labor $14,945, indirect materials $12,444, lubricants $2,013, maintenance $4,270, property taxes $1,342, rent $2,196, salaries $12,200, and utilities $7,808. Prepare a responsibility report for January 2025.