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Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. The predetermined manufacturing overhead rate is $16.00 per direct
Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. The predetermined manufacturing overhead rate is $16.00 per direct labor hour ($32.002.0). It was computed from a master manufacturing overhead budget based on normal production of 10,400 direct labor hours (5,200 units) for the month. The master budget showed total variable costs of $62,400 ( $6.00 per hour) and total fixed overhead costs of $104,000 ( $10.00 per hour). Actual costs for October in producing 4,100 units were as follows. (a) Compute all of the materials and labor variances. Total materials variance Materials price variance Materials quantity variance Total labor variance Labor price variance Labor quantity variance (b) (b) Compute the total overhead variance. $ $ $ $ $ Unfavorable Unfavorable Total overhead variance $
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