Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-1 pound plastic at $6.00 per pound $6.00 17.10 Direct labor-15 hours at $11.40 per hour 9.75 Variable manufacturing overhead Fixed manufacturing overhead 11.25 $44.10 Total standard cost per unit The predetermined manufacturing overhead rate is $14.00 per direct labor hour ($21.00+1.5). It was computed from a master manufacturing overhead budget based on normal production of 7,650 direct labor hours (5,100 units) for the month. The master budget showed total variable costs of $49,725 ($6.50 per hour) and total fixed overhead costs of $57,375 ($7.50 per hour). Actual costs for October in producing 3,300 units were as follows. Direct materials (3,430 pounds) Direct labor (4,830 hours) Variable overhead $21,266 56,511 49,894 Fixed overhead 21,706 $149,377 Total manufacturing costs 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. $ Unfavorable 9334 Total materials variance $ Unfavorable Materials price variance Unfavorable Materials quantity variance $ Unfavorable Total labor variance Unfavorable Labor price variance $ Favorable Labor quantity variance (b) Compute the total overhead variance. $ Total overhead variance