Royen Corporation manufactures a single product. The standard cost per unit of product is shown below Direct materials - 1 pound plastic at $8.00 per pound Direct labor-20 hours at $12.15 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit $8.00 24.30 12.00 8.00 $52.30 The predetermined manufacturing overhead rate is $10.00 per direct labor hour $20.00-2.0L it was computed from a master ma cturing overhead budget based on normal production of 11.200 direct labor hours 15.600 units for the month. The master budget showed total variable costs of $67,200 156.00 per hour and totalfowed overhead costs of $44.800 54.00 per hour. Actual costs for October in producing 4.300 units were as follows Direct materials (4.480 pounds) Direct labor 8.40 hours) Variable overhead Fixed overhead Total manufacturing costs $36.288 106.424 61.918 $230,512 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. Computes of the materials and labor variances Total materiais variance Materials price variance Materials quantity variances Totaltabor variance Labor price variance Labor quantity variance Compute the total overhead variance. Total overhead variance $ e Textbook and Media Attempts: 0 of us