Cheyenne Clothlers is a smalicompany that manufactures tall $-$ men's suits. The company has used a standard cost accounting system. In May $2020,11,000$ suits were produced. The following standard and actual cost data applied to the month of May wher normal capactly was $13,500$ dinectiabor hours. All materlals purchased were used.

Cost Element

Direct

materials

Dinect labor

overhesd

Standard $($per unit$)$

$7$ yards at $ $4\mathrm{.}70$ per yard

$1\mathrm{.}20$ hours at $$13\mathrm{.}00$ per hour

$1\mathrm{.}20$ hours at $$6\mathrm{.}40$ per hour $($fixed $$3\mathrm{.}50$; variable $$2\mathrm{.}90)$

Actual

$$353,080$ for $77,600$ yards $($$$4\mathrm{.}55$ per yard$)$

$$189,000$ for $14,000$ hours $($$$13\mathrm{.}50$ per hour$)$

$$48,000$ fixed overhead $$37,500$ varibble overhead

Overhead is applied on the basis of directiabor hours At normal capacity budgeted fried overhead costs were $$47,250,$ and budgeted variable overhead was $$39,150.$

$($a$)$

Compute the total, price, and quantity variances for $(1)$ naterials and $(2)$ labor. $($Round per unit values to $2$ decimal ploces, egs. $52\mathrm{.}75$ and final answers to O decimal places, es$.52.)$

$(1)$ Total materlals variance

$(2)$ Total labor variance

Labor pricevariance

Laborquantiey variance

$($b$)$

Compute the Lo Lal overhead variance.

Totaloverhead variance