Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. The predetermined manufacturing overhead rate is $10 per direct labor hour ( $16.001.6. It was computed from a mastef manufacturing overhead budget based on normal production of 8,000 direct labor hours ( 5.000 unifs) for the month. The master oudget showed total variable costs of $60,000 (\$7.50 per hour) and total fied overhead costs o $20.000 (\$2.50 per hour) Actus conts for October in producing 4,800 units were as follows The predetermined mianutacturing overhead rate is 310 per direct labor hour ($16.00+1.6). It was computed from a master manufacturing overhead budger based on normal production of 8,000 direct labor hours ( 5,000 units) for the month. The inaster budget showed total variable costs of $00,000 i $7,50 per hour) and total fimed overhead costs of $20,000 ( $250 per hour). Actual costs for October in producing 4,800 units wereas follows: The purchatine department buxs the quantities of raw materials that are crokcted to be used irsproduction each menth. Raw materials inventories theretore. can be ienored: The purchusirg department buns the quantities of raw materials that are expected to be used in production each month. Raw enateriak invertorins, therefore, can be ienored (a) Compute the total buerthead variance. Tocal pwrriead variance