Were costs controlled? Blue Spruce Company estimates that it will produce 4,920 units of product IOA during the current month. Budgeted variable manufacturing costs per unit ore direct materials $7, direct labor $13, and overhead $18. Monthiy budgeted fixed manufacturing overhead costs are $6,560 for depreciation and $3.116 for supervision. In the current month, Blue Spruce actually produced 5,420 units and incurred the following costs: direct materials $31,857, direct labor $62,680, variable overhead $95.644, depreciation $6.560, and supervision $3.280. 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 fored costs) Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable $ $ MacBook Air Blue Spruce Company Static Budget Report Differen Favorab Unfavoral Neither Favc Budget Actual nor Unfavol