Problem 25-1A Your answer is partially correct. Try again. Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-1 pound plastic at $7 per pound Direct labor-1.50 hours at S11.10 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit S 7.00 16.65 9.00 9.00 41.65 The predetermined manufacturing overhead rate is s 12 per direct labor hour ($18.00 1.50). It was computed from a master manufacturing overhead budget based on normal production of 9,000 direct labor hours (6,000 units) for the month. The master budget showed total variable costs of $54,000 ($6.00 per hour) and total fixed overhead costs of $54,000 ($6.00 per hour). Actual costs for October in producing 3,500 units were as follows. Direct materials (3,660 pounds) Direct labor (5,140 hours) Variable overhead Fixed overhead s 25,986 59,110 44,098 21,202 $150,396 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