Do It! Review 22-1 Wade Company estimates that it will produce 6,900 units of product IOA during the current month. Budgeted variable manufacturing costs per unit are direct materials $8, direct labor In the current month, Wade actually produced 7,400 units and incurred the following costs: direct materials $52,300, direct labor $74,700, variable overhead $126,000, depreciation $8,300, and supervision $4,740 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.)