Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below.

Direct materials1 pound plastic at $7 per pound		$ 7.00
Direct labor2.50 hours at $12.30 per hour		30.75
Variable manufacturing overhead		18.75
Fixed manufacturing overhead		6.25
Total standard cost per unit		$62.75

The predetermined manufacturing overhead rate is $10 per direct labor hour ($25.00 2.50). It was computed from a master manufacturing overhead budget based on normal production of 12,500 direct labor hours (5,000 units) for the month. The master budget showed total variable costs of $93,750 ($7.50 per hour) and total fixed overhead costs of $31,250 ($2.50 per hour). Actual costs for October in producing 4,100 units were as follows.

Direct materials (4,250 pounds)		$ 30,175
Direct labor (10,090 hours)		126,125
Variable overhead		75,848
Fixed overhead		28,652
Total manufacturing costs		$260,800

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 ignored.

(a) Compute all of the materials and labor variances. (Round answers to o decimal places, e.g. 125.) Total materials variance Materials price variance Materials quantity variance Total labor variance Labor price variance Labor quantity variance (b) Compute the total overhead variance. Total overhead variance click if you would like to show work for this question Open Show Work