Swifty Company estimates that it will produce 7,320 units of product IOA during the current month. Budgeted variable manufacturing costs per unit are direct materials $7, direct labor $13, and overhead $18. Monthly budgeted fixed manufacturing overhead costs are $9,760 for depreciation and $4,636 for supervision. In the current month, Swifty actually produced 7,820 units and incurred the following costs: direct materials $47,397, direct labor $93,240, variable overhead $142,284, depreciation $9,760, and supervision $4,880. 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.) Difference Favorable Unfavorable Neither Favorable nor Unfavorable