Vaughn Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-3 pound plastic at $6 per pound Direct labor-0.5 hours at $11.00 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit $18.00 5.50 3.25 3.75 $30.50 The predetermined manufacturing overhead rate is $14 per direct labor hour ($7.00 +0.5). It was computed from a master manufacturing 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 follows. Direct materials (14,000 pounds) $86,800 Direct labor (2,130 hours) 23,856 Variable overhead 24,150 Fixed overhead 10,350 Total manufacturing costs $145,156