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Question - 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

$13,830

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.

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