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

Direct materials $-1$ pound plastic at $$7\mathrm{.}00$ per pound

$$7\mathrm{.}00$

Direct labor$-1\mathrm{.}6$ hours at $$12\mathrm{.}00$ per hour

$19\mathrm{.}20$

Variable manufacturing overhead $(1\mathrm{.}6$ hours at $$7\mathrm{.}5),12\mathrm{.}00$

Fixed manufacturing overhead $(1\mathrm{.}6$ hours at $$2\mathrm{.}5),4\mathrm{.}00$

Total standard cost per unit

$$42\mathrm{.}20$

The predetermined manufacturing overhead rate was computed from a master manufacturing overhead budget based on normal production of $8,000$ direct labor hours $(5,000$ units$)$ for the month. Actual costs for October in producing $4,900$ units were as follows.

$\backslash$table$[[$Direct materials pounds$),$$$36,720$