Rogen Corporation mamulactures a singe iroduct. The standard cost per unit of product is shown below. The predekemmined manufacturing overhead rate i $14.00 per direct labor hour ( $7.00+0.5 ). it w computed from a master mamafacturing overhead budget based on mormal production of 2.500 direct labor hours ( 5,000 units) for the month. The master budset showed total variable costs of $16,250 (\$6,50 per hour) and total fixed overhead costs of $18,750 ( $7,50 per hour) Actual costs for October in producing 4,400 units were as follows. The purchasing department buys the quantities of raw muterials that are expected to be used in production each manth. Raw materials inwentories, therefore, can be ignored. (a) Compute all of the materials and tabor variances (b) Compute the total overhead variance. Totalowertiead veriancer