Problem 24-01A Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-1 pound plastic at $8.00 per pound $8,00 Direct labor-1.0 hours at $11.90 per hour 11.90 Variable manufacturing overhead 5.50 Fixed manufacturing overhead 10.50 Total standard cost per unit $35.00 The predetermined manufacturing overhead rate is $16.00 per direct labor hout ($16.00 1.0). It was computed from a master manufacturing overhead budget based on normal production of 5,600 direct labor hours (5,600 units) for the month. The master budget showed total variable costs of $20.000 ($5.50 per hour and total fixed overhead costs of $58,800 ($10.50 per hour). Actual costs for October in producing 4,300 units were as follows Direct materials (4,400 pounds) $36,090 Direct labor (4.160 hours) 50.752 Variable overhead 49.534 Fixed overhead 21.066 Total manufacturing costs $157,432 The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw materials inmories, therefore, care pored (a) Compute all of the materials and labor variances. Total materials variance