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

Direct materials1 pound plastic at $7.00 per pound		$ 7.00
Direct labor2.0 hours at $11.50 per hour		23.00
Variable manufacturing overhead		11.00
Fixed manufacturing overhead		13.00
Total standard cost per unit		$54.00

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 11,800 direct labor hours (5,900 units) for the month. The master budget showed total variable costs of $64,900 ($5.50 per hour) and total fixed overhead costs of $76,700 ($6.50 per hour). Actual costs for October in producing 4,100 units were as follows.

Direct materials (4,200 pounds)		$ 29,820
Direct labor (8,030 hours)		95,557
Variable overhead		68,878
Fixed overhead		31,522
Total manufacturing costs		$225,777

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

(b) Compute the total overhead variance.

Total overhead variance

$enter the total overhead variance in dollars

select an option FavorableUnfavorableNeither favorable nor unfavorable