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

Your answer is partially correct. Try again. Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials--1 pound plastic at $7.00 per pound $ 7.00 Direct labor-1.0 hours at $11.65 per hour 11.65 Variable manufacturing overhead 7.00 Fixed manufacturing overhead 7.00 Total standard cost per unit $32.65 The predetermined manufacturing overhead rate is $14.00 per direct labor hour ($14.00 1.0). It was computed from a master manufacturing overhand budget based an normal production of 5,300 direct labor hours (5,300 units) for the month. The master budget showed total variable costs of $37,100 ($7.00 per hour) and total fixed overhead costs of $37,100 ($7.00 per hour). Actual costs for October in producing 4,600 units were as follows. Direct materials (4,770 pounds) $ 33,867 Direct labor (4,440 hours) 52,614 Variable overhead 48,942 17.250 Fixed overhead Total manufacturing costs $152,681 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 - 1667 Unfavorable Materials price variance -477 Unfavorable X Materials quantity variance - 170 Unfavorable Total labor variance 976 Favorable Labor price variance -888 Unfavorable X Labor quantity variance (b) Compute the total overhead variance. X Total overhead variance Cliclife. x Your answer is incorrect. Try again. Stefani company has gathered the following information about its product. Direct materials: Each unit of product contains 5.00 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 1.00 pounds Materials cost $3 per pound, but Stefani always takes the 2.00% cash discount all of its suppliers offer. Freight costs average 80.30 per pound. Direct labor. Each unit requires 2.00 hours of labor. Setup, cleanup, and downtime average 0.10 hours per unit. The average hourly pay rate of Stefan's employees is $12.60. Payroll taxes and fringe benefits are an additional $3.00 per hour Manufacturing overhead. Overhead is applied at a rate of $6.10 per direct labor hour. Compute Stefan's total standard cost per unit. (Round answer to 2 decimal places, e.g. 1.25.) Total standard cost per unit 62.42