PARAFFAEAREP 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 48 The master manifacturing overhead budget for the month based on normal productile capacity of ab.000 direct labour housu (10,000 units) shows total variable costs of $80,000 ($ 4 per ababour hown) and total fixed costs of $60,000 (s 3 per Labour hous). Normal productive capacity is 20,000 divect Labour howrs. 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) Direct labour (19, 600 hower) $100,450 239, 120. Variable overhead 79, 100 59, 200 Fixed overhead Total manufacturing costs $476, 870 The purchasing department normally buys the quantities of raw materials that are expected to be used in production o each month. Raw materials inventories , therefore can be ignored. a) Compute the price & quantity variante for direct material & direct labour. (b) Compute the total overhead Variance