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, variabl