Current Attempt in Progress Grouper Company estimates that it will produce 5,520 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 $7,360 for depreciation and $3,496 for supervision. In the current month, Grouper actually produced 6,020 units and incurred the following costs: direct materials $35,742, direct labor $70,320, variable overhead $107,304, depreciation $7,360, and supervision $3,680. 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.) Grouper Company Static Budget Report Budget Actual Differe Favor Unfavo Neither Fa nor Unfai