The Mixing Department manager ofMaloneCompany 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	$13,830	Property taxes	$1,340
Indirect materials	9,230	Rent	2,160
Lubricants	2,800	Salaries	13,150
Maintenance	3,900	Utilities	5,980

Actual costs incurred for January 2014 are indirect labor $13,570; indirect materials $13,770; lubricants $2,300; maintenance $3,900; property taxes $1,190; rent $2,160; salaries $13,150; and utilities $6,620.

Prepare a responsibility report for January 2014.

MALONE COMPANY Mixing Department Responsibility Report For the Month Ended January 31, 2014
Difference
Controllable Costs	Budget	Actual	Favorable F Unfavorable U Neither Favorable nor Unfavorable N
Indirect LaborRentSalariesUtilitiesIndirect MaterialsLubricantsMaintenanceProperty Taxes	$	$	$	UNF
UtilitiesSalariesIndirect LaborLubricantsMaintenanceProperty TaxesIndirect MaterialsRent				NFU
RentIndirect MaterialsSalariesLubricantsIndirect LaborUtilitiesMaintenanceProperty Taxes				FUN
MaintenanceIndirect MaterialsRentUtilitiesIndirect LaborLubricantsProperty TaxesSalaries				FNU
Property TaxesRentSalariesIndirect MaterialsUtilitiesIndirect LaborLubricantsMaintenance				FNU
	$	$	$ NUF