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