Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials—1 pound plastic at $6 per pound $ 6.00 Direct labor—2.50 hours at $12.05 per hour 30.13 Variable manufacturing overhead 18.75 Fixed manufacturing overhead 21.25 Total standard cost per unit $76.13 The predetermined manufacturing overhead rate is $16 per direct labor hour ($40.00 ÷ 2.50). It was computed from a master manufacturing overhead budget based on normal production of 12,750 direct labor hours (5,100 units) for the month. The master budget showed total variable costs of $95,625 ($7.50 per hour) and total fixed overhead costs of $108,375 ($8.50 per hour). Actual costs for October in producing 3,600 units were as follows. Direct materials (3,760 pounds) $ 22,936 Direct labor (8,870 hours) 108,658 Variable overhead 103,678 Fixed overhead 42,422 Total manufacturing costs $277,694 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. (Round answers to 0 decimal places, e.g. 125.) Total materials variance $ Materials price variance $ Materials quantity variance $ Total labor variance $ Labor price variance $ Labor quantity variance $ (b) Compute the total overhead variance.