Problem 23-3A Rudd Clothiers is a small company that manufactures tall men's suits. The company has used a standard cost accounting system. In May 2017, 10,600 suits were produced. The following standard and actual cost data applied to the month of May when normal capacity was 17,000 direct labor hours. All materials purchased were used. Actual Cost Element Standard (per unit) Direct materials 6 yards at $5.00 per yard $312,825 for 64,500 yards ($4.85 per yard) Direct labor 1.20 hours at $13.00 per hour $183,870 for 13,620 hours ($13.50 per hour) 1.20 hours at $6.90 per hour (fixed $4.00; variable $2.90) $49,400 fixed overhead $36,500 variable overhead Overhead overhead is applied on the basis of direct labor hours. At normal capacity, budgeted fixed overhead costs were $68,000, and budgeted variable overhead was $49,300. (a) Compute the total, price, and quantity variances for (1) materials and (2) labor. (Round answers to 0 decimal places, e.g. 125.) (1) Total materials variance Materials price variance s a Materials quantity variance (2) Total labor variance Labor price variance Labor quantity variance