Current Attempt in Progress Whispering Winds Company estimates that it will produce 6,720 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 $8,960 for depreciation and $4,256 for supervision. In the current month, Whispering Winds actually produced 7,220 units and incurred the following costs: direct materials $43,512, direct labor $85,600, variable overhead $130,624, depreciation $8,960, and supervision $4,480. 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.) Whispering Winds Company Static Budget Report Budget Actual $ +A $ +A $ EA Differen Favoral Unfavora Neither Fav nor Unfavo +A