$2)$ The following overhead data are for a department in a large company.

Activity Costs Incurred Static Budget

Activity Level $($in units$)250220$

Variable costs:

Indirect materials $$8,745$ $$7,634$

Power $$2,065$ $$1,738$

Fixed costs:

Supervision $$1,560$ $$1,600$

Rent $$7,210$ $$7,300$

Required:

Prepare a report that would be useful in assessing how well costs were controlled in this department.