Carla Vista Company estimates that it will produce 7,000 units of product IOA during the current month . Budgeted variable manufacturing costs per unit are direct materials $ 8 , direct labor $ 13 , and overhead $ 17 . Monthly budgeted fixed manufacturing overhead costs are $ 8,300 for depreciation and $ 3,500 for supervision . In the current month , Carla Vista actually produced 7,500 units and incurred the following costs : direct materials $ 53,424 , direct