Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below Direct matera-1 pound plastic m $8.00 per pound $8.00 Direct labor-2.0 hours at $12.15 per hour 2430 Variable manufacturing overhead 12.00 Feed manufacturing overhead 8.00 Total standard cost per unit $52.30 The predetermined manufacturing overhead rate is $10,00 per direct labor hour ($20.00 +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 the month. The master budget showed total variable costs of $67,200 ($6.00 per hour) and total fixed overhead costs of $44,800 ($4.00 per hour) Actual costs for October in producing 4,300 units were as follows Direct materials (4,480 pounds) $36.288 Direct latior (8,480 hours) 106,424 Variable overhead 61,918 Fixed overhead 25,882 Total manufacturing costs 5230,512 The purchasing department buys the quantities of raw materials that are expected to be used in production each month, Raw materials inventories, therefore, can be proret. (a) Compute wil of the materials and labor variances. Total materials variance Materials price variance Material quantity variance Total labor variance Labor price variance Labor quantity variance (b) Compute the total overhead variance, Total vertad variance