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 $6, direct labor $12, and overhead $17. Monthly budgeted fixed manufacturing overhead costs are $8,000 for depreciation and $4,000 for supervision. In the current month, Wade actually produced 7,100 units and incurred the following costs: direct materials $36,400, direct labor $77,300, variable overhead $121,000, depreciation $8,000, and supervision $4,200. 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.)