Milton Corporation manufactures a single product. The standard cost per unit of product is as follows: Direct materials-2 pounds of plastic at 35 $10. per pound Direct Labour - a pouhours at $12 per howe 24 Variable manufaturing overhead Fixed manufacturing overhead Total standard cost per unit FFFFFPPC The mastex mam facturing Queshead budget for the month based on normal produche le capacity of ab,cco divect labour housu (10,000 units) shows total variable costs of $80,000 ($ 4 per acabour howe) and total fixed costs of $60,000 ($ 3 per Labour hour). Normal productive capacity is 20,000 divect Labour howers. Overhead is applied on the basis of direct dabove howrs. Actual costs for september in producing 9, 800 units were as follows: Divect material (20,500 pounds) $100,450 Direct dabour (19,600 howen) 239, 120 79, 100 Variable overhead Fixed overhead 59, 200 PPPPPP Total manufacturing costs $476,870 The purchasing department normally buys the quantities y saw materials that are expected to be used in productor materiale inventories therefore can be goved. - (a) Compute the price & quantity variante for direct material & dirett Labour (b) Compute the total overhead Varnance