Rogen Corporation manlfectures a single product The stindard cost per unit of product is shown bitow The predetermined manufacturing overhead rate is 51400 per oract labor hour (52100-1.5). le was computad irom a mastier manufacturins overhead budjet based on normel production of 7.850 direct abor hours 15,100 units) for the month. Tha master budget showed total variable oosts of 549.725 (56.50 por hour) and toter fyed oveheed costs of 557.375 [\$7.50 per houri, Actual costs for October in producihs 3,300 urits were as follows. The purchacing departient bugs the quantities of row materials thut tare eopected tobe used in prosaction each month Raw materials inventorles therefare, can be ignored. (a) Cimoute all of the materials and iabor variances (b) Compute the total overhead variance. Total overhead valience $