Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-1 pound plastic at $8.00 per pound $8.00 Direct labor-2.0 hours at $11.60 per hour 23.20 Variable manufacturing overhead Fixed manufacturing overhead 13.00 11.00 Total standard cost per unit $55.20 The predetermined manufacturing overhead rate is $12.00 per direct labor hour ($24.00 +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 $72,800 ($6.50 per hour) and total fixed overhead costs of $61,600 ($5.50 per hour). Actual costs for October in producing 4,000 units were as follows. Direct materials (4,140 pounds) $33,948 Direct labor (7,850 hours) 92,630 Variable overhead 67,198 Fixed overhead 30,602 Total manufacturing costs $224,378 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. 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. Total materials variance $ Materials price variance $ Favorable Unfavorable Materials quantity variance $ Total labor variance $ Labor price variance $ Labor quantity variance $ (b) Compute the total overhead variance. Total overhead variance $ Neither favorable nor unfavorable