Bonita Corporation manufactures a single product. The standard cost per unit of product is shown below. The predetermined manufacturing overhead rate is $14 per direct labor hour ($14.00+1,00). It was computed from master manufacturing overhead badget based on normal production of 5,400 direct labor hours ( 5,400 units) for the month. The mas ter budget showed total variable costs of $37,800($7,00 per hour) and total fixed overhead costs of $37,800 ( $7,00 per hour). Actual costs for October in producing 3.000 units were as follows. The purchasing department buys the quantities of rw materials that are expected to be used in production each month Raw