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

Direct materials1 pound plastic at $6.00 per pound		$ 6.00
Direct labor0.5 hours at $11.70 per hour		5.85
Variable manufacturing overhead		3.50
Fixed manufacturing overhead		1.50
Total standard cost per unit		$16.85

The predetermined manufacturing overhead rate is $10.00 per direct labor hour ($5.00 0.5). It was computed from a master manufacturing overhead budget based on normal production of 2,950 direct labor hours (5,900 units) for the month. The master budget showed total variable costs of $20,650 ($7.00 per hour) and total fixed overhead costs of $8,850 ($3.00 per hour). Actual costs for October in producing 3,600 units were as follows.

Direct materials (3,800 pounds)		$ 23,180
Direct labor (1,670 hours)		20,207
Variable overhead		13,678
Fixed overhead		6,622
Total manufacturing costs		$63,687

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		1580		unfavorable
Materials price variance		380		unfavorable
Materials quantity variance		1200		unfavorable
Total labor variance		853		favorable
Labor price variance		668		unfavorable
Labor quantity variance		1521		favorable

(b) Compute the total overhead variance. PLEASE HELP COMPUTE THIS PLEASE! YOU ARE APPRECIATED.

Total overhead variance

favorable