Blue Spruce Company estimates that it will produce 7.560 units of product lOA 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 $10,080 for depreciation and $4,788 for supervision. In the current month, Blue Spruce actually produced 8,060 units and incurred the following costs: direct materials $48,951, direct labor $96,296, variable overhead $146,948, depreciation $10,080, and supervision $5,040. 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.) vvere custs LUML Munus