Whispering Winds Company estimates that it will produce 6.720 units of product IOA during the current month. Budgeted variable manufacturing costs per unit are direct materials $7.direct labor $13. and overhead $18. Monthly budgeted fixed manufacturing overhead costs are $8,960 for depreciation a nd $4.256 for supervision. In the current month, Whispering Winds actually produced 7220 units and incurred the following costs: direct materials $435 12, direct labor $85.600. variable overhead $130624. depreciation $8.960. and supervision $4.480, Prepare a static budget report. Hint: The Budget column is based on estimated production while the Actual column is the actual cost incu rred during the period. (List variable costs before xed costs.) Whispering Winds Company Static Budget Report Differel Favora Unfavor. Neither Fa\\ Budget Actual nor UnfaVI