Your answer is partially correct. Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-1 pound plastic at $8.00 per pound $8.00 Direct labor-0.5 hours at $11.10 per hour 5.55 2.75 Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit 5.25 $21.55 The predetermined manufacturing overhead rate is $16.00 per direct labor hour ($8.00 +0.5). It was computed from a master manufacturing overhead budget based on normal production of 2,500 direct labor hours (5,000 units) for the month. The master budget showed total variable costs of $13,750 ($5.50 per hour) and total fixed overhead costs of $26,250 ($10.50 per hour). Actual costs for October in producing 3,900 units were as follows. Direct materials (4,060 pounds) Direct labor (1,750 hours)) Variable overhead Fixed overhead $ 32,886 19.950 21,838 11,362