Indigo Company estimates that it will produce 7,200 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 $9,600 for depreciation and $4,560 for supervision. In the current month, Indigo actually produced 7,700 units and incurred the following costs: direct materials $46,620, direct labor $91,712, variable overhead $139,952, depreciation $9,600, and supervision $4,800. 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.)