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Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-1 pound plastic at $6.00 per pound Direct labor-0.5 hours at $11.70 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit $6.00 5.85 3.50 1.50 $16.85 The predetermined manufacturing overhead rate is $10.00 per direct labor hour ($5.00 +0.5). It was computed from a master manufacturing overhead budget 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 fixed overhead costs of $8,850 ($3.00 per hour). Actual costs for October in producing 3,600 units were as follows. Direct materials (3,800 pounds) $ 23,180 Direct labor (1,670 hours) 20,207 Variable overhead 13,678 Fixed overhead 6,622 Total manufacturing costs $63,687 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 $ 1580 i Unfavorable Materials price variance 380 i Unfavorable Materials quantity variance $ 1200 Total labor variance 21710 Unfavorable Labor price variance Unfavorable Labor quantity variance Unfavorable (b) Compute the total overhead variance. Total overhead variance $ Unfavorable

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