Flint Company estimates that it will produce $7,080$ units of product IOA during the current month. Budgeted variable manufacturing costs per unit are direct materials $$7,$ direct labor $$13,$ and overhead $$18.$ Monthly budgeted fixed manufacturing overhead costs are $$9,440$ for depreciation and $$4,484$ for supervision.

In the current month, Flint actually produced $7,580$ units and incurred the following costs: direct materials $$45,843,$ direct labor $$90,184,$ variable overhead $$137,620,$ depreciation $$9,440,$ and supervision $$4,720.$

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.$)$