Prepare a static budget and analyze variances for a manufacturing department.

Budgeted Costs	Actual Costs
Direct Materials	$300,000
Direct Labor	$150,000
Variable Overhead	$50,000
Fixed Overhead	$100,000
Production Output	10,000 units

Requirements:

Prepare a static budget based on the production output.

Calculate and analyze the budget variances for direct materials, direct labor, variable overhead, and fixed overhead.

Discuss strategies to improve budget accuracy and control costs in the manufacturing department.