Sunland Company expects to produce $6,400$ units of product IOA during the current year. Budgeted variable manufacturing costs per

unit are direct materials $$5,$ direct labour $$12,$ and overhead $$17.$ Monthly budgeted fixed manufacturing overhead costs are

$$7,500$ for depreciation and $$4,000$ for supervision.

In the current month, Sunland produced $6,900$ units and incurred the following costs: direct materials $$32,288,$ direct labour $$78,500,$

variable overhead $$128,384,$ depreciation $$7,500,$ and supervision $$4,280.$

Prepare a static budget report. $($List variable costs before fixed costs.$)$

Were costs controlled?