Analysis of Accounts

The cost accountant of the production department of Bell Company has divided the production department's overhead costs for January into the fixed and variable costs shown below. (The department worked 2,000 machine hours in January.)

Fixed Costs
Rent	$2,000
Property taxes	1,000
Insurance	1,000
Depreciation	5,000
Supervision	4,000

Variable Costs
Supplies	$2,000
Indirect Labor	1,000
Electricity	2,000

Required:

Determine the overhead cost function using the account classification method.

I'd greatly appreciate a brief walkthrough on how to determine the overhead cost function, as I do not quite understand how to use the "account classification method." Thanks!