Problem 11-1A

Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below.

Direct materials1 pound plastic at $6 per pound		$ 6.00
Direct labor2.50 hours at $11.35 per hour		28.38
Variable manufacturing overhead		17.50
Fixed manufacturing overhead		7.50
Total standard cost per unit		$59.38

The predetermined manufacturing overhead rate is $10 per direct labor hour ($25.00 2.50). It was computed from a master manufacturing overhead budget based on normal production of 14,500 direct labor hours (5,800 units) for the month. The master budget showed total variable costs of $101,500 ($7.00 per hour) and total fixed overhead costs of $43,500 ($3.00 per hour). Actual costs for October in producing 4,600 units were as follows.

Direct materials (4,710 pounds)		$ 29,202
Direct labor (11,400 hours)		132,810
Variable overhead		85,098
Fixed overhead		32,202
Total manufacturing costs		$279,312

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. (a) Compute all of the materials and labor variances. (Round answers to 0 decimal places, e.g. 125.)

Total materials variance		$
Materials price variance		$
Materials quantity variance		$
Total labor variance		$
Labor price variance		$
Labor quantity variance		$

(b) Compute the total overhead variance.

Total overhead variance

$