P Q 23.21: Based on the budget report information for Wilson Woolen Mills shown below, what is the total of favorable differences between the static budget and actual? Budget Actual Variable costs Direct materials ($9) Direct labor ($23) Overhead ($31) Total variable costs $110,000 $70,000 $118,000 $298,000 $109,250 $72,400 $118,500 $300,150 QU Fixed costs Depreciation Supervision Total fixed costs Total costs $9,000 $6,000 $15,000 $313,000 $9,000 $6,500 $15,500 $315,650 A $3,400 B $2,150 Stu $750 D sta D $2,650