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 $12,000 Property taxes $1,000 Indirect materials 7,700 Rent 1,800 Lubricants 1,675 Salaries 10,000 Maintenance 3,500 Utilities 5,000 Actual costs incurred for January 2020 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 2020.