Question 1 of 3

Question 1 of 3 Rogen Corporation manufactures a single product. The standard cost per unit ot product is shown below. Direct materialsI pound plastic at per pound Direct labor 2.0 hours at S12.15 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit S 8.00 24.30 12.00 $52.30 The predetermined manufacturing overhead rate is S 1000 per direct labor hour (52000 2_0)_ It was computed from a master manufacturing overhead budget based on normal production of 11.200 direct labor hours (5,600 units) for thc month. The master budge: showed total variable costs of S67.200 {S6.OO per hour} and total fixed overhead costs of 944.800 (SOOO per hour). Actual costs for October in Producing 4.300 units were as follows. Direct materia$s (4.480 pounds) Direct labor (8.480 hours) Variable overhead s 36,288 106.424 61.91B