Ronson Products, Ltd$.,$ an Australian company, has the following cost formulas $($expressed in Austra$-$

lian dollars$)$ for variable overhead costs in one of its machine shops:

During July, the machine shop was scheduled to work $3,200$ machine$-$hours and to produce $16,000$

units of product. The standard machine time per unit of product is $0\mathrm{.}2$ hours. A severe storm during the

month forced the company to close for several days, which reduced the level of output for the month.

Actual results for July were as follows:

Actual machine$-$hours worked. $.........2,700$

Actual number of units produced. $......14,000$

Actual costs for July were:

Required:

Prepare an overhead performance report for the machine shop for July. Use column headings in your

report as shown below: