Bonita Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-1 pound plastic at $6.00 per pound $6.00 Direct labor-2.50 hours at $11.30 per hour 28.25 Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit 17.50 7.50 $59.25 The predetermined manufacturing overhead rate is $10 per direct labor hour ($25.00 +2.50). It was computed from a master manufacturing overhead budget based on normal production of 14,500 direct labor hours (5,800 units) for the month. The master budget showed total variable costs of $101,500 ($7.00 per hour) and total fixed overhead costs of $43,500 ($3.00 per hour). Actual costs for October in producing 4,600 units were as follows. Direct materials (4,710 pounds) $29,202 Direct labor (11,400 hours) 132,240 Variable overhead 85,098 Fixed overhead 32,202 Total manufacturing costs $278,742 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.