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

Direct materials1 pound plastic at $8.00 per pound		$ 8.00
Direct labor2.0 hours at $11.60 per hour		23.20
Variable manufacturing overhead		13.00
Fixed manufacturing overhead		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. (a) Compute all of the materials and labor variances.

Total materials variance		$enter a dollar amount		select an option UnfavorableFavorableNeither favorable nor unfavorable
Materials price variance		$enter a dollar amount		select an option Neither favorable nor unfavorableUnfavorableFavorable
Materials quantity variance		$enter a dollar amount		select an option Neither favorable nor unfavorableFavorableUnfavorable
Total labor variance		$enter a dollar amount		select an option FavorableNeither favorable nor unfavorableUnfavorable
Labor price variance		$enter a dollar amount		select an option UnfavorableFavorableNeither favorable nor unfavorable
Labor quantity variance		$enter a dollar amount		select an option UnfavorableFavorableNeither favorable nor unfavorable

(b) Compute the total overhead variance.

Total overhead variance

$enter the total overhead variance in dollars

select an option FavorableNeither favorable nor unfavorableUnfavorable