Wade Company estimates that it will produce 6, 600 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, Wade actually produced 7, 100 units and incurred the following costs: direct materials $29, 700, direct labor $71, 600, variable overhead $127, 500, depreciation $7, 900, and supervision $4, 230. Prepare a static budget report