Uitect labor problems: Set A riance was $1.200 Thead? 02.3) Rogen Corporation manufactures a single product. The standard cost per unit of prod. PXIA (LO 2, 3) is shown below, Compule var Direct materials-1 pound plastic at $7.00 per pound Direct labor-1.6 hours at $12.00 per hour Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit anufacturing over $ 7.00 19.20 12.00 4.00 $42.20 determined manufacturing overhead rate is $10 per direct labor hour ($16.00 +1.6). It was com- from a master manufacturing overhead budget based on normal production of 8,000 direct labor (5,000 units) for the month. The master budget showed total variable costs of $60.000 (57.50 per and total fixed overhead costs of $20,000 ($2.50 per hour). Actual costs for October in producing 1800 units were as follows. Direct materials (5.100 pounds) $ 36,720 Direct labor (7.400 hours) 92.500 Variable overhead 59,700 Fixed overhead 21.000 Total manufacturing costs $209,920 ual manufacturing xed manufacturing tes. the purchasing department buys the quantities of raw materials that are expected to be used in produc on each month. Raw materials inventories, therefore, can be ignored. a. MPV $1,020 U Instructions costs to determine occurred, and the were salvaged from Compute all of the materials and labor variances. b. Compute the total overhead variance