Blue Spruce Company estimates that it will produce 4,920 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 $6,560 for depreciation and $3,116 for supervision. In the current month, Blue Spruce actually produced 5,420 units and incurred the following costs: direct materials $31,857, direct labor $62,680, variable overhead $95,644, depreciation $6,560, and supervision $3,280. 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.) Question 13 of 19 10.5 $ Were costs controlled