Pharoah Company expects to produce 6,000 units of product IOA during the current year. Budgeted variable manufacturing costs per unit are direct materials $8, direct labour $13, and overhead $19. Monthly budgeted fixed manufacturing overhead costs are $7,700 for depreciation and $3,500 for supervision. In the current month, Pharoah produced 6,500 units and incurred the following costs: direct materials $48,288, direct labour $79,600, variable overhead $133,494, depreciation $7,700, and supervision $3,738. Prepare a static budget report. (List variable costs before fixed costs.) Wade Company Static Budget Report Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual $ Were costs controlled