$\frac{-}{0\mathrm{.}91}$

Current Attempt in Progress

Pronghorn Company estimates that it will produce $6,000$ units of product IOA during the current month. Budgeted variable manufacturing costs per unit are direct materials $$8,$ direct labor $$13,$ and overhead $$19.$ Monthly budgeted fixed manufacturing overhead costs are $$7,700$ for depreciation and $$3,600$ for supervision.

In the current month, Pronghorn actually produced $6,500$ units and incurred the following costs: direct materials $$44,784,$ direct labor $$76,700,$ variable overhead $$122,550,$ depreciation $$7,700,$ and supervision $$3,852.$

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.$)$

PRONGHORN COMPANY

Static Budget Report

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Differenc

Budget

Actual

Favorabl Unfavoral

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