Favorable Unfavorabl Neither Favor Budget Actual nor Unfavora Production in units : Variablecosts Direct Materials: * \$ $ Direct Labor Overhead Total Variable Costs : Finedcosts Depreciation Supervision rotal Fixed Costs Total costs Blue Spruce Company estimates that it will produce 7,560 units of product 10 A 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 dolumn is the actual cost incurred during the period. (List variable costs before fixed costs.) Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable $ $ $ $ $