Kohler Clothiers manufactures women's business suits. The company uses a standard cost accounting system. In March 2020. 14,400 suits were made. The following standard and actual cost data applied to the month of March when normal capacity was 20,500 direct labour hours. All materials purchased were used in production: Cost Element Direct materials Standard (per unit) 10m at $6.50 per metre Direct labour 1 hour at $11.35 per hour Overhead 1 hour at $9.30 per hour Actual $1,023,700 for 141,200 m ($7.25 per metre) $153,440 for 13,700 hours ($11.20 per hour) $120,800 fixed overhead (fixed $6.30; variable $3.00) $47,900 variable overhead Overhead is applied based on direct labour hours. At normal capacity, budgeted fixed overhead costs were $129.150, and budgeted variable overhead costs were $61,500. (a) Calculate the total, price, and quantity variances for materials and labour, and calculate the total, overhead, and volume variances for manufacturing overhead. Materials price variance Materials quantity variance (a) Calculate the total, price, and quantity variances for materials and labour, and calculate the total, overhead, and volume variances for manufacturing overhead. Materials price variance $ Materials quantity variance $ Total materials variance $ Labour price variance $ Labour quantity variance $ Total labour variance Total overhead variance Overhead budget variance $ Overhead volume variance $