Oriole Company expects to produce $6,900$ units of product IOA during the current year. Budgeted variable manufacturing costs per

unit are direct materials $$7,$ direct labour $$13,$ and overhead $$18.$ Monthly budgeted fixed manufacturing overhead costs are

$$7,700$ for depreciation and $$3,500$ for supervision.

In the current month, Oriole produced $7,400$ units and incurred the following costs: direct materials $$48,783,$ direct labour $$91,000,$

variable overhead $$145,314,$ depreciation $$7,700,$ and supervision $$3,710.$

Prepare a static budget report. $($List variable costs before fixed costs.$)$