CALCULATOR FULL scREEN PRINTER VERSION BACK INExr Problem 11-1A 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 6.000 Direct labor 0.50 hours at $11.95 per hour 5.98 Variable manufacturing overhead 3.00 Fixed manufacturing overhead 5.00 Total standard cost per unit $19.98 The predetermined manufacturing overhead rate is $16 per direct labor hour ($8.00 0.50). It was computed from a master manufacturing overhead budget based on normal production of 2,600 direct labor hours (5,200 units) for the month. The master budget showed total variable costs of $15,600 ($6.00 per hour) and total fixed overhead costs of $26,000 ($10.00 per hour). Actual costs for October in producing 3,000 units were as follows. Direct materials (3,190 pounds 19A59 Direct labor (1,390 hours 17,167 Variable overhead 18,238 Fixed overhead 7,562 $62,426 Total manufacturing costs 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)