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

Actual Costs

Static

Incurred

Budget

Activity level (in units)

200

220

Variable costs:

Supplies

$4,050

$4,906

Power

$1,690

$1,892

Fixed costs:

Administration

$6,240

$6,200

Depreciation

$6,280

$6,200

Required:

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