Do It! Review 22-1 Wade Company estimates that it will produce 6,400 units of product IOA during the current month. Budgeted variable manufacturing costs per unit are direct materials $5, direct labor $12, and overhead $17. Monthly budgeted fixed manufacturing overhead costs are $7,500 for depreciation and $3,900 for supervision. In the current month, Wade actually produced 6,900 units and incurred the following costs: direct materials $29,100, direct labor $75,100, variable overhead $117,600, depreciation $7,500, and supervision $4,180 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.)