Crane Corporation manufactures a single product. The standard cost per unit of product is shown below. The predetermined manufacturing overhead rate is $10 per direct labor hour ($15.00+1.50). It was computed from a master manufacturing overhead budget based on normal production of 8,100 direct labor hours (5,400 units) for the month. The master budget showed total variable costs of $52.650($6.50 per hour) and total foced overhead costs of $28.350($3.50 per hour). Actual costs for October in producing 3,200 units were as follows. The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw materials imventories, therefore, can be ignored. (a) Compute ali of the materials and labor variances. The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw materials imventories, therefore, can be ignored. (a) Comnuta all of the materials and tahnr varianeec (b) Compute the total overhead variance. Total overhead variance 5