Julia Jones, cost accountant for Clanton Corp., has developed the following budgetary information for the Production Department's monthly overhead expense. X represents the monthly production in units.

During the month of February, 20,000 units were produced. The following costs were incurred: Supervision \(\$ 2,000\), Indirect materials \(\$ 4,900\), Indirect labor \(\$ 18,400\), Electricity \(\$ 1,500\), Repairs \(\$ 5,600\), Water \(\$ 400\), and Depreciation \(\$ 8,000\). Prepare a flexible budget overhead performance report for the manager of the Production Department, in good form.

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Cost Category Supervision (uncontrollable). Indirect materials (controllable). Formula $2,000 $.25X Indirect labor (controllable) 7,000 +5X Electricity (controllable). 200 +.05X Water (controllable) 100 +.02X Repairs (variable is controllable, fixed is uncontrollable). Depreciation (uncontrollable)....... 4,000 +.10X 8,000