Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials,1 pound plastic at $8 per pound Direct labor1.50 hours at $11.90 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit $8.00 17.85 9.75 11.25 $46.85 The predetermined manufacturing overhead rate is $14 per direct labor hour ($21.00 = 1.50). It was computed from a master manufacturing overhead budget based on normal production of 8,250 direct labor hours (5,500 units) for the month. The master budget showed total variable costs of $53,625 ($6.50 per hour) and total fixed overhead costs of $61,875 ($7.50 per hour). Actual costs for October in producing 4,200 units were as follows. Direct materials (4,380 pounds) Direct labor (6,190 hours) Variable overhead Fixed overhead Total manufacturing costs $35,478 75,518 67,030 23,170 $201,196 Compute all of the materials and labor variances. (Round answers to O decimal places, e.g. 125.) Total materials variance Materials price variance Materials quantity variance 0 Total labor variance 0 Labor price variance 0 Labor quantity variance 0 (b) Compute the total overhead variance. Total overhead variance $