Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-1 pound plastic at $6.00 per pound Direct labor-2.0 hours at $12.20 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit $6.00 24.40 15.00 13.00 $58.40 The predetermined manufacturing overhead rate is $14.00 per direct labor hour ($28.00 +2.0). It was computed from a master manufacturing overhead budget based on normal production of 10,000 direct labor hours (5,000 units) for the month. The master budget showed total variable costs of $75,000 ($7.50 per hour) and total fixed overhead costs of $65,000 (56.50 per hour). Actual costs for October in producing 3,400 units were as follows. Direct materials (3,600 pounds) Direct labor (6,650 hours) Variable overhead Fixed overhead Total manufacturing costs $22,320 83,790 66,638 30,462 $203,210 The purchasing department buys the quantities of raw materials that are expected to be used in production each month. Raw materials inventaries, therefore, can be ignored. THL pululanguepartment buys the quantities of raw materials that are expected to be used in production each month. materials inventories, therefore, can be ignored. (a) Compute all of the materials and labor variances. Total materials variance Materials price variance Materials quantity variance Total labor variance Labor price variance Labor quantity variance Compute the total overhead variance. Total overhead variance $