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 $13,160 Property taxes $2,840 Indirect materials 7,800 Rent 2,770 Lubricants 2,200 Salaries 10,110 Maintenance 5,180 Utilities 5,830 Actual costs incurred for January 2014 are indirect labor $14,230; indirect materials $10,880; lubricants $2,250; maintenance $5,180; property taxes $1,720; rent $2,770; salaries $10,110; and utilities $6,440. (a) Prepare a responsibility report for January 2014.