CALCULATOR HEEGEWY INSTRUCTO FULL SCREEN BACK NEXT Question 3 Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-pound plastic at $6.00 per pound $6.00 Direct labor-2.0 hours at $11.10 per hour 22.20 Variable manufacturing overhead 14.00 Fixed manufacturing overhead 18.00 Total standard cost per unit $60.20 The predetermined manufacturing overhead rate is $16.00 per direct labor hour ($32.00 +2.0). It was computed from a master manufacturing overhead budget based on normal production of 12,000 direct labor hours (6,000 units) for the month. The master budget showed total variable costs of 164,000 (57.00 per hour) and totale overhead costs of 108.000 (19.00 per hour) Actual costs for October in producing 4,100 units were as follows Direct materials (4,250 pounds) $26,350 Direct labor (8,070 hours) 91,990 Variable overhead 99,710 Fixed overhead 33,590 Total manufacturing costs $251,648 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 Compute all of the materials and labor variances Total materials variance 4 BACK NEXT FRENTER VERSION 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. (a) Compute all of the materials and labor variances Total materials variance $ Materials price variance $ Materials quantity variance $ Total labor variance $ Labor price variance $ Labor quantity variance $ (b) Compute the total overhead variance. Total overhead variance $