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-2.5 hours at $12.10 per hour 30.25 Variable manufacturing overhead 18.75 Fixed manufacturing overhead 21.25 Total standard cost per unit $76.25 The predetermined manufacturing overhead rate is $16.00 per direct labor hour ($40.00 + 2.5). It was computed from a master manufacturing overhead budget based on normal production of 12,750 direct labor hours (5.100 units) for the month. The master budget showed total variable costs of $95.625 (7.50 per hour) and total fixed overhead costs of $108,375 ($8.50 per hour). Actual costs for October in producing 3.600 units were as follows. Direct materials (3.760 pounds) $ 22.936 Direct labor (8.870 hours) 109.101 Variable overhead 103,678 Fixed overhead 42.422 Total manufacturing costs $278,137 15 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 $ 15