Problem 11-1A Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-1 pound plastic at s6 per pound 6.00 Direct labor-1.50 hours at $11.45 per hour 17.18 Variable manufacturing overhead 9.75 Fixed manufacturing overhead 11.25 Total standard cost per unit $44.18 The predetermined manufacturing overhead rate is $14 per direct labor hour ($21.00 50). It was computed from a master manufacturing overhead budget based on normal production of 7,650 direct labor hours (5,100 units) for the month. The master budget showed total variable costs of $49,725 ($6.50 per hour) and total fixed overhead costs of $57,375 ($7.50 per hour). Actual costs for October in producing 3,300 units were as follows. 21,266 Direct materials (3,430 pounds) Direct labor (4,830 hours) 56,753 49,894 Variable overhead Fixed overhead 21,706 $149,619 Total manufacturing costs 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