Problem 11-1A (Video) Your answer is partially correct. Try apain. Rogen Corporation manufactures a single product. The standard cost per unit of product is shown b Direct materials-1 pound plastic at $6.00 per pound Direct labor-2.0 hours at $12.20 per hour Varable manufacturing overhead $ 6.00 24.40 15.00 13.00 $58.40 Fixed manufacturing overhead Total standard cost per unit The predetermned manufactu ng overhead rate is $14.00 per direct labor our $28.002.0 it was computed of 10,000 direct labor hours (5,000 units) for the month. The maiter budget showed total vanable cosso Actual costs for October in producing 3,400 units were as follows. m a aster manufacturing overhead budget based on n mal pred non 875 000 (87.50 per hour) and total fxed overhead costs of $65,000 (s6.50 per hour). 22,320 83,790 66,638 30.462 $203,210 Direct materials (3,600 pounds) Direct labor (6,650 hours) Variable overhead Fixed overhead 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 theretore, can.be ignored Compute all of the materials and labor variances Total materials variance 1920 Materials price variance 720)