Current Attempt in Progress Rogen 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-2.0 hours at $11.90 per hour 23.80 Variable manufacturing overhead Fixed manufacturing overhead 12.00 20.00 Total standard cost per unit $61.80 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 10,400 direct labor hours (5,200 units) for the month. The master budget showed total variable costs of $62,400 ($6.00 per hour) and total fixed overhead costs of $104,000 ($10.00 per hour). Actual costs for October in producing 4,100 units were as follows. Direct materials (4,240 pounds) $26,288 Direct labor (8,030 hours) 97,163 Variable overhead 99,710 Fixed overhead 33,390 Total manufacturing costs $256,551 (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 LA $ LA $ LA $ LA $ +A $ (b) Compute the total overhead variance. Total overhead variance +A $ -1688 Unfavorable Unfavorable > > > > >