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Bramble 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-2.00 hours at $11.90 per hour 23.80 Variable manufacturing overhead 12.00 Fixed manufacturing overhead 20.00 Total standard cost per unit 56180 The predetermined manufacturing overhead rate is $16 per direct labor hour($32.00-2.00). 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 (56.00 per hour) and total fred 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 The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw materials inventories, therefore, can be ignored Compute all of the materials and labor variances Total materials variance $ Materials price variance 5 Materials quantity variance $ > > > > > > Total labor variance $ Labor price variance $ Labor quantity variance $ [b] Compute the total overhead variance Total overhead variance 5