Rudd Clothiers is a small company that manufactures tall$-$men's suits. The company has used a standard cost accounting system. In May $2020,11250$ 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.

$\backslash$table$[[$Cost Element,Standard $($per unit$),$Actual$],[\backslash$table$[[$Dirett$],[$materials$]],8$ yards at $$4,40$ per yard,$$375,575$ for $90\mathrm{.}500$ yards $($ $$4\mathrm{.}15$ per yard$)],[$Direct labor,$1\mathrm{.}2$ hours at $$13\mathrm{.}40$ per hour,$$200,925$ for $14\mathrm{.}250$ hours $($ $$14\mathrm{.}10$ per hour$)],[$Overhead$,\backslash$table$[[1\mathrm{.}2$ hours at $$6\mathrm{.}10$ per hour $($fived $$3\mathrm{.}50,$ wariatle$],[$$$2\mathrm{.}60)]],\backslash$table$[[$$$49,000$ fived overhead $$37,000$ variable$],[$overhead$]]]]$

Overhead is applied on the basis of direct labor hours. At normal capacity, butheted thed overthe od costs were $549,000,$ and budgeted variable overhead was $$36,400.$

$($a$)$ e$.$s$.52\mathrm{.}75$ and final answers to $0$ decimel pleces, es$.52.)$

$(1)$

$(2)$ Total labor variance

Labor price variance

Labor quantity variance

$($b$)$

Compute the total overhead variance.

Total overhead variance