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

Direct materials1 pound plastic at $6 per pound		$ 6.00
Direct labor2.00 hours at $11.15 per hour		22.30
Variable manufacturing overhead		14.00
Fixed manufacturing overhead		18.00
Total standard cost per unit		$60.30

The predetermined manufacturing overhead rate is $16 per direct labor hour ($32.00 2.00). It was computed from a master manufacturing overhead budget based on normal production of 12,000 direct labor hours (6,000 units) for the month. The master budget showed total variable costs of $84,000 ($7.00 per hour) and total fixed overhead costs of $108,000 ($9.00 per hour). Actual costs for October in producing 4,100 units were as follows.

Direct materials (4,250 pounds)		$ 26,350
Direct labor (8,070 hours)		92,402
Variable overhead		99,710
Fixed overhead		33,590
Total manufacturing costs		$252,052

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. (Round answers to 0 decimal places, e.g. 125.)

Total materials variance		$enter a dollar amount rounded to 0 decimal places		select a type of the variance UnfavorableFavorableNeither favorable nor unfavorable
Materials price variance		$enter a dollar amount rounded to 0 decimal places		select a type of the variance UnfavorableNeither favorable nor unfavorableFavorable
Materials quantity variance		$enter a dollar amount rounded to 0 decimal places		select a type of the variance Neither favorable nor unfavorableFavorableUnfavorable
Total labor variance		$enter a dollar amount rounded to 0 decimal places		select a type of the variance UnfavorableNeither favorable nor unfavorableFavorable
Labor price variance		$enter a dollar amount rounded to 0 decimal places		select a type of the variance UnfavorableNeither favorable nor unfavorableFavorable
Labor quantity variance		$enter a dollar amount rounded to 0 decimal places		select a type of the variance Neither favorable nor unfavorableFavorableUnfavorable

(b) Compute the total overhead variance.

Total overhead variance

$enter the total overhead variance in dollars

select a type of the total overhead variance UnfavorableFavorableNeither favorable nor unfavorable