Kohler Clothiers manufactures women's business suits. The company uses a standard cost accounting system. In March 2020, 15,400 suits were made. The following standard and actual cost data applied to the month of March when normal capacity was 19.500 direct labour hours. All materials purchased were used in production: Cost Element Standard (per unit) Actual Direct materials 10 m at $6.55 per metre $1,137,000 for 151.600 m ($7.50 per metre) Direct labour 1 hour at $11.65 per hour $164,280 for 14,800 hours ($11.10 per hour) Overhead 1 hour at $9.35 per hour $115,300 fixed overhead (fixed $6.45; variable $2.90) $49.700 variable overhead Overhead is applied based on direct labour hours. At normal capacity, budgeted fixed overhead costs were $125,775, and budgeted variable overhead costs were $56.550. (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 $