Sunland Company estimates that it will produce 6,000 units of product IOA during the current month. Budgeted variable manufacturing costs per unit are direct materials $6, direct labor $11, and overhead $17. Monthly budgeted fixed manufacturing overhead costs are $7,600 for depreciation and $4,000 for supervision. In the current month, Sunland actually produced 6,500 units and incurred the following costs: direct materials $33,516, direct labor $64,600, variable overhead $110,364, depreciation $7,600, and supervision $4,280. 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) Budget Actual nor Unfavor $ $ Budget Actual nor Unfavorable