Direct materials-1 pound plastic + $6.00 per pound $6.00 22:20 14.00 Direct labor-2.00 hours at $11.10 per hour Variable manufacturing overhead Faed manufacturing overhead Total standard cost per unit 18.00 $50.20 The predetermined manufacturing overhead rate is $16 per direct labor hour ($3200 - 2001 was computed from a master manufacturing overhead budest based on normal production of 12000 direct labor hours (6,000 units for the month. The master budget showed total variable costs of $84.000 57.00 per hour and total fred overhead costs of $100.000 59.00 per hour. Actue costs for October in producine 4100 units were as follows Direct materials (4.250 pounds $26.250 Direct labor 8,070 hours 91.998 Variable overhead 99,710 33.590 Fired overhead Total manufacturing costs 5251,648 noncha The purchasing department buys the quantities of raw materials that are spected to be use materials inventaries, therefore, can be ignored {al Comoute all of the materials and labor variances Total materials arance $ Materials price variance $ Materials Quantity variance 5