Wade Company estimates that it will produce 6,900 units of product IOA during the current month. Budgeted variable manufacturing costs per unit are direct materials $7, direct labor $13, and overhead $17. Monthly budgeted fixed manufacturing overhead costs are $7,600 for depreciation and $3,700 for supervision. In the current month, Wade actually produced 7,400 units and incurred the following costs: direct materials $45,300, direct labor $88,600, variable overhead $125,900, depreciation $7,600, and supervision $3,990. 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.