Current Attempt in Progress Martinez Company estimates that it will produce 5,760 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 $7,680 for depreciation and $3,648 for supervision. In the current month, Martinez actually produced 6,260 units and incurred the following costs: direct materials $37,296, direct labor $73,376, variable overhead $111,968, depreciation $7,680, and supervision $3,840 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 fuxed costs) Martinez Company Static Budget Report Differene Favorabl Unfavoral Neither Favo Budget Actual nor Unfavor $ $ 5