Costello Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-2 pound plastic at $6.84 per pound Direct labor-2.50 hours at $12.00 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit $13.68 30.00 17.50 12.50 $73.68 The predetermined manufacturing overhead rate is $12 per direct labor hour ($30.00 2.50). It was computed from a master manufacturing overhead budget based on normal production of 13,250 direct labor hours (5,300 units) for the month. The master budget showed total variable costs of $92,750 ($7.00 per hour) and total fixed overhead costs of $66,250 ($5.00 per hour). Actual costs for October in producing 4,500 units were as follows Direct materials (9,130 pounds) Direct labor (11,070 hours) Variable overhead Fixed overhead 63,910 135,829 96,793 40,027 $336,559 Total manufacturing costs