Vaughn Corporation manufactures a single product. The standard cost per unit of product is shown below. $7.00 11.65 Direct materials-1 pound plastic at $7.00 per pound Direct labor-1.00 hours at $11.65 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit 7.00 7.00 $32.65 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. $ 33,867 52.614 Direct materials (4,770 pounds) Direct labor (4.440 hours) Variable overhead Fixed overhead Total manufacturing costs 48,942 17.258 $152,681 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. 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 $ Materials quantity variance $