Wade Company estimates that it will produce 6,400 units of product IOA during the current month. Budgeted variable manufacturing costs per unit are direct materials $6, direct labor $11, and overhead $19. Monthly budgeted fixed manufacturing overhead costs are $7,900 for depreciation and $4,400 for supervision. In the current month, Wade actually produced 6,900 units and incurred the following costs: direct materials $35,400, direct labor $69,100, variable overhead $130,200, depreciation $7,900, and supervision $4,620. 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.)