Vaughn Corpocation manufactures a singget pocuct. The standard cost per unit of product is shown below. The predetermined manufacturing overhead rate is $14 per direct labor hour ($7.00+0.5). It was computed from a mastermanufacturing overhead budget based on normal production of 2,550 direct labor hours (5,100 units) for the month. The master budget showed total variable overhead costs of $16,575 (\$6.50 per hour) and total fixed overhead costs of $19.125 (\$7.50 per hour). Actual costs for October in producing 4,600 units were as follow5. The purchasing department buys the quantities of raw materiak that are expected to be used in production each month Raw materials inventories, therefore, can be ienored. Vaughn Corporation manufactures a single product. The standard cost per unit of product is shown below. The predetermined manufacturing overhead rate is $14 per direct labor hour ($14.00+1.00). It was computed from a master manufacturing overhead budget based on 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. The purchasing de partment buys the quantities of raw materials that are expected to be used in production each month. Raw materiak inventories, therefore, can be ignored. The purchasing department boys the quantities of raw materials that are expected to be used in production each month. Raw materials imventories, therefore. can be ignored. (a) Compute the total overhead variance: Total overhead variance