Sarasota Company estimates that it will produce $7,000$ units of product IOA during the current month. Budgeted variable manufacturing costs per unit are direct materials $$5,$ direct labor $$11,$ and overhead $$18.$ Monthly budgeted fixed manufacturing overhead costs are $$7,900$ for depreciation and $$4,000$ for supervision.

In the current month, Sarasota actually produced $7,500$ units and incurred the following costs: direct materials $$31,710,$ direct labor $$76,000,$ variable overhead $$134,694,$ depreciation $$7,900,$ and supervision $$4,240.$

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.$)$