The Following Overhead Data Are for a Department in a Large

The following overhead data are for a department in a large company.
$$\begin{array} { | l | r | r | } \hline & \text { Activity Costs Incurred } & \text { Static Budget } \\\hline \text { Activity Level (in units) } & 250 & 220 \\\hline \text { Variable costs: } & & \\\hline \text { Indirect materials } & \$ 8,745 & \$ 7,634 \\ \hline \text { Power } &\$ 2,065 & \$ 1,738 \\\hline \text { Fixed costs: } & \\\hline \text { Supervision } & \$ 1,560 & \$ 1,600 \\\hline \text { Rent } &\$ 7,210 & \$ 7,300\\\hline \end{array}$$ Required:
Prepare a report that would be useful in assessing how well costs were controlled in this department.