The following overhead data are for a department in a large company.
|
Actual
Costs
Incurred
|
Static
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.