The predetermined manufacturing overhead rate is $12.00 per direct labor hour ($24.00 2.0). 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 $70,800 ($6.00 per hour) and total fixed overhead costs of $70,800 ($6.00 per hour). Actual costs for October in producing 3,700 units were as follows. Direct materials (3,890 pounds)- $ 23,729

Direct labor (7,300 hours)- 87,965

Variable overhead- 63,934

Fixed overhead- 26,966

Total manufacturing costs- $202,594

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= $

Materials price variance=$

Total labor variance=$

Labor price variance=$

Labor quantity variance= $