Kohler Clothiers manufactures womens business suits. The company uses a standard cost accounting system. In March 2020, 15,600 suits were made. The following standard and actual cost data applied to the month of March when normal capacity was 20,000 direct labour hours. All materials purchased were used in production:

Cost Element		Standard (per unit)		Actual
Direct materials		10 m at $6.50 per metre		$1,119,820 for 153,400 m
				($7.30 per metre)
Direct labour		1 hour at $11.45 per hour		$165,375 for 14,700 hours
				($11.25 per hour)
Overhead		1 hour at $9.25 per hour		$115,800 fixed overhead
		(fixed $6.30; variable $2.95)		$48,000 variable overhead

Overhead is applied based on direct labour hours. At normal capacity, budgeted fixed overhead costs were $126,000, and budgeted variable overhead costs were $59,000. (a) Calculate the total, price, and quantity variances for materials and labour, and calculate the total, overhead, and volume variances for manufacturing overhead.

Kohler Clothiers manufactures women's business suits. The company uses a standard cost accounting system. In March 2020, 15,600 suits were made. The following standard and actual cost data applied to the month of March when normal capacity was 20,000 direct labour hours. All materials purchased were used in production: Cost Element Direct materials Standard (per unit) 10 m at $6.50 per metre Direct labour 1 hour at $11.45 per hour Actual $1,119,820 for 153,400 m ($7.30 per metre) $165,375 for 14,700 hours ($11.25 per hour) $115,800 fixed overhead $48,000 variable overhead Overhead 1 hour at $9.25 per hour (fixed $6.30; variable $2.95) Overhead is applied based on direct labour hours. At normal capacity, budgeted fixed overhead costs were $126,000, and budgeted variable overhead costs were $59,000. (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 $