Wade Company estimates that it will produce 7,000 units of product IOA during the current month. Budgeted variable manufacturing costs per unit are direct materials $5, direct labor $11, and overhead $17. Monthly budgeted fixed manufacturing overhead costs are $8,200 for depreciation and $4,300 for supervision. In the current month, Wade actually produced 7,500 units and incurred the following costs: direct materials $31,710, direct labor $75,800, variable overhead $127,568, depreciation $8,200, and supervision $4,558. 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.)