Do It! Review 24-1 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 $7, direct labor $12, and overhead $19. Monthly budgeted fixed manufacturing overhead costs are $8,100 for depreciation and $4,300 for supervision. In the current month, Wade actually produced 6,900 units and incurred the following costs: direct materials $42,000, direct labor $75,200, variable overhead $129,600, depreciation $8,100, and supervision $4,540. 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.) Wade Company Static Budget Report Unfavorable Neither Favorable Were costs controlled