Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials1 pound plastic at $7 per pound $ 7.00 Direct labor2.00 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 per direct labor hour ($24.00 2.00). 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. (Round answers to 0 decimal places, e.g. 125.) Total materials variance $ FavorableUnfavorableNeither favorable nor unfavorable Materials price variance $ FavorableNeither favorable nor unfavorableUnfavorable Materials quantity variance $ FavorableNeither favorable nor unfavorableUnfavorable Total labor variance $ FavorableNeither favorable nor unfavorableUnfavorable Labor price variance $ Neither favorable nor unfavorableUnfavorableFavorable Labor quantity variance $ UnfavorableNeither favorable nor unfavorableFavorable

(b) Compute the total overhead variance. Total overhead variance $ UnfavorableNeither favorable nor unfavorableFavorable