The following overhead data are for a department in a large company. Activity Costs Incurred Static Budget Activity Level (in units) 250 220 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