The predetermined manufacturing overhead rate is $10.00 per direct labor hour ( 525.00+25 ). It was computed froma master manufacturing cverhead budget besed on normal production of 12,500 direct labor hours (5,000 units for the month. The master budget showed total varlable costs of $93,750(57,50 per hour ) and totel food overhead costs of 531,250 (5250 per hour). Actual costs for October in producing 4,100 units were as follows. The purchasing department buys the cuantities of raw materials that are ospected to be usedin production pech month. Raw materials itwentories, therafore, can beignored. (a) Compute all of the materials and labor varlances? (b) Compute tha total overhead yarlance