The following overhead data are for a department in a large company. 
Required:
Prepare a report that would be useful in assessing how well costs were controlled in this department.
Definitions:
Push Poll
A type of opinion poll in which the true objective is to sway voters using leading or biased questions, rather than to gather genuine public opinion.
Poll Types
Varieties of opinion polls or surveys designed to understand public sentiment or preferences, including but not limited to, political, social, and consumer polls.
Nationwide Sample
A representative selection of individuals or entities from across an entire country, used for statistical analysis or opinion polling.
Gallup
Redefined as: A research-based, global performance-management consulting company known for its public opinion polls.
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