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rogen corporation manufactures a single product. the standard cost per unit of product is shown below: DM 1 pound plastic at $7 per pound -

rogen corporation manufactures a single product. the standard cost per unit of product is shown below:

DM 1 pound plastic at $7 per pound - $7.00

DL 2.5 hours at !12.30 per hour. 30.75

Variable manufacturing overhead 18.75

Fixed manufacturing overhead 6.25

Total standard cost per unit 62.75

The predetermined manufacturing overhead rate is $10 per DL (25:2.5) It was computed from a master manufacturing overhead budget based on normal production on 12,500 DL (5000 units) for the month. The master showed total variable costs $ 93,750 (7.5 per hour) and total fixed overhead cost of 31,250 (2.5 per hour). actual costs for october in producing 4100 units were as follows.

DM (4250 pounds) $30175

DL (10090 hours) $ 126125

Variable overhead $75848

Fixed overhead 28652

total manufacturing cost $260800.

Compute all the materials and Labor variances

Total material variance? Material price variance? Materials quantity variance? Total labor variance? Lbaor price variance? labor quantity variance?

Compute the total overhead variance?

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