6) The manufacturing budget for December in which 5,000 units were produced and sold is as follows: Direct materials Indirect materials - variable Supervisor salaries $20,000 5,000 10,000 Depreciation on factory equipment 5,000 Direct labour 12,000 2,000 Property rent on factory Prepare the static budget for December and group the costs either under variable or fixed. Explain the difference between fixed and variable expense.