Question 3 View Policies Current Attempt in Progress Roger Corporation manufactures a single product. The standard cost per unit of product is shown below. Direct materials-2 pound plastic at $8.00 per pound $ 16.00 Direct labor-10 hours at $12.00 per hour 12.00 Variable manufacturing overhead 750 Fixed manufacturing overhead 250 Total standard cost per unit $3800 The predetermined manufacturing overhead rate is $10 per direct labor hour ($10.00 1.0). It was computed from a master manufacturing over head budget based on normal production of 5,500 direct labor hours (5.500 units) for the month. The master budget showed total variable costs of $41.250 ($7.50 per hour) and total fixed overhead costs of $13.750 152.50 per hour) Actual costs for October in producing 5,100 units were as follows. Direct materials (10,380 pounds) Direct labor (4.990 hours) Variable overhead Fixed overhead Total manufacturing costs $84,078 60.878 39,270 14,030 $198.256 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. Compute the overhead controllable variance and the overhead volume variance. Overhead controllable variances Overhead volume variance s