Crane Clothiers is a small company that manufactures tall men's suits. The company has used a standard cost accounting system. In May 2022, 10,100 suits were produced. The following standard and actual cost data applied to the month of May, when normal capacity was 14,000 direct labor hours. All materials purchased were used. Cost Element Direct materials Standard (per unit) 7 yards at $4.70 per yard Actual $322,200 for 71,600 yards ($4.50 per yard) Direct labor 1.20 hours at $13.00 per hour Overhead 1.20 hours at $6.40 per hour (fixed $3.90; variable $2.50) $173,166 for 13,020 hours ($13.30 per hour) $49,400 fixed overhead $37,500 variable overhead Overhead is applied on the basis of direct labor hours. At normal capacity, budgeted fixed overhead costs were $54,600, and budgeted variable overhead was $35,000. (a) Compute the total, price, and quantity variances for (1) materials and (2) labor. (Round per unit values to 2 decimal places, e.g. 52.75 and final answers to O decimal places, eg. 52.) (1) Total materials variance $ Materials price variance $ Materials quantity variance $