Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials1 pound plastic at $6 per pound $ 6.00 Direct labor2.00 hours at $12.20 per hour 24.40 Variable manufacturing overhead 15.00 Fixed manufacturing overhead 13.00 Total standard cost per unit $58.40 The predetermined manufacturing overhead rate is $14 per direct labor hour ($28.00 2.00). 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 ($6.50 per hour). Actual costs for October in producing 3,400 units were as follows. Direct materials (3,600 pounds) $ 22,320 Direct labor (6,650 hours) 83,790 Variable overhead 66,638 Fixed overhead 30,462 Total manufacturing costs $203,210 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.