Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. $ 6.00 6.15 Direct materials1 pound plastic at $6.00 per pound Direct labor-0.5 hours at $12.30 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit 3.25 3.75 $19.15 The predetermined manufacturing overhead rate is $14.00 per direct labor hour ($7.00 = 0.5). It was computed from a master manufacturing overhead budget based on normal production of 2,500 direct labor hours (5,000 units) for the month. The master budget showed total variable costs of $16,250 ($6.50 per hour) and total fixed overhead costs of $18,750 ($7.50 per hour). Actu costs for October in producing 4,400 units were as follows. Direct materials (4,560 pounds) Direct labor (2,100 hours) Variable overhead Fixed overhead Total manufacturing costs $ 27,816 26,250 21,558 11,142 $86,766 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 $ 1416.00 i Unfavorable Materials price variance TA 456.00 i Unfavorable Materials quantity variance $ 960.00 Unfavorable Total labor variance $ 810.00 Favorable Labor price variance $ 1335 Unfavorable Labor quantity variance $ 1445 Favorable (b) Compute the total overhead variance. Total overhead variance $ 14755 Unfavorable