Windsor Corporation manufactures a single product. The standard cost per unit of product is shown below. The predetermined manufacturing overhead rate is $10.00 per direct labor hour ($5.00+0.5). it was computed from a master manufacturing overhead budzet based on normal production of 2.950 direct labor hours ( 5.900 units) for the month. The master budget showed total variable costs of $20,650($7,00 per hour) and total foxed overhead costs of $8,850 ( $3.00 per hour), Actual costs for October in producing 3,600 units were as follows. The purchasing department buys the quantities of raw materials that aro expected to be used in production each month. Raw Compute all of the materials and labor variances (b) Compute the total overhead variance