Current Attempt in Progress Novak Company estimates that it will produce $7,800$ units of product IOA during the current month. Budgeted variable manufacturing costs per unit are direct materials $\backslash (\backslash$$ $7\backslash ),$ direct labor $\backslash (\backslash$$ $13\backslash ),$ and overhead $\backslash (\backslash$$ $18\backslash ).$ Monthly budgeted fixed manufacturing overhead costs are $\backslash (\backslash$$ $10,400\backslash )$ for depreciation and $\backslash (\backslash$$ $4,940\backslash )$ for supervision. In the current month, Novak actually produced $8,300$ units and incurred the following costs: direct materials $\backslash$$$50,505,$ direct labor $\backslash (\backslash$$ $99,352\backslash ),$ variable overhead $\backslash$$$151,612,$ depreciation $\backslash$$$10,400,$ and supervision $\backslash$$$5,200.$ 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.$)$Novak Company Static Budget ReportUnfavora Neither Favi nor Unfavo