below Rogen Corporation manufactures a single product. The standard cost per unit of product is shown Direct materials-1 pound plastic at $6 per pound Direct labor-1.50 hours at $11.45 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit $6.00 17.18 9.75 11.25 $44.18 1.50). It was computed from a master The predetermined manufacturing overhead rate is $14 per direct labor hour ($21.00 manufacturing overhead budget based on normal production of 7,650 direct labor hours (5,100 units) for the month. The master budget showed total variable costs of $49,725 (56.50per hour) and total fixed overhead costs of $57,375 ($7.50 per hour). Actual costs for October in producing 3,300 units were as follows. Direct materials (3,430 pounds) Direct labor (4,830 hours) Variable overhead Fixed overhead $21.266 56,753 49,894 21,706 Total manufacturing costs $149,619 The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw materials inventories, therefore, can be ignored. The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw materials inventories, therefore, can be ignore d. Compute all of the materials and labor variances. (Round answers to O decimal places,e.g. 125.) Total materials variance$ Materials price variance $ Materials quantity variance Total labor variance Labor price variance Labor quantity variance $ Compute the total overhead variance. Total overhead variance $