Ayayai Company estimates that it will produce 7,440 units of product IOA during the current month. Budgeted variable manufacturing costs per unit are direct materials $7, direct labor $13, and overhead $18. Monthly budgeted fixed manufacturing overhead costs are $9,920 for depreciation and $4,712 for supervision. In the current month, Ayayai actually produced 7,940 units and incurred the following costs: direct materials $48,174, direct labor $94,768, variable overhead $144,616, depreciation $9,920, and supervision $4,960. Prepare a static budget report. Hint: The Budget column is based on estimated production while the Actual column is the actual cost incurred during the period. (List variable costs before fixed costs.)