Problem 23-1A

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

Direct materials1 pound plastic at $7 per pound $ 7.00

Direct labor1.00 hours at $11.65 per hour 11.65

Variable manufacturing overhead 7.00

Fixed manufacturing overhead 7.00

Total standard cost per unit $32.65

The predetermined manufacturing overhead rate is $14 per direct labor hour ($14.00 1.00). It was computed from a master manufacturing overhead budget based on normal production of 5,300 direct labor hours (5,300 units) for the month. The master budget showed total variable costs of $37,100 ($7.00 per hour) and total fixed overhead costs of $37,100 ($7.00 per hour). Actual costs for October in producing 4,600 units were as follows.

Direct materials (4,770 pounds) $ 33,867

Direct labor (4,440 hours) 52,614

Variable overhead 48,942

Fixed overhead 17,258

Total manufacturing costs $152,681

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 $

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