Problem 11-1A (Video) Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below $8.00 17.55 9.75 5.25 $40.55 Direct materials-1 pound plastic at $8.00 per pound Direct labor-1.5 hours at $11.70 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit The predetermined manufacturing overhead rate is $10.00 per direct labor hour ($15.00 1.5). It was computed from a master manufacturing overhead budget based on normal production of 8,100 direct labor hours (5,400 units) for the month. The master budget showed total variable costs of $52,650 ($6.50 per hour) and total fixed overhead costs of $28,350 ($3.50 per hour). Actual costs for October in producing 3,200 units were as follows. $27,378 55,930 35,518 14,382 $133,208 Direct materials (3,380 pounds) Direct labor (4,700 hours) Variable overhead Fixed overheac 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