Rudd Clothiers is a small company that manufactures tall-mens suits. The company has used a standard cost accounting system. In May 2020, 10,500 suits were produced. The following standard and actual cost data applied to the month of May when normal capacity was 13,000 direct labor hours. All materials purchased were used.

Cost Element		Standard (per unit)		Actual
Direct materials		7 yards at $4.00 per yard		$281,580 for 74,100 yards ($3.80 per yard)
Direct labor		1.10 hours at $13.00 per hour		$162,810 for 12,150 hours ($13.40 per hour)
Overhead		1.10 hours at $6.40 per hour (fixed $3.60; variable $2.80)		$49,400 fixed overhead $37,500 variable overhead

Overhead is applied on the basis of direct labor hours. At normal capacity, budgeted fixed overhead costs were $46,800, and budgeted variable overhead was $36,400.

Compute the total, price, and quantity variances for (1) materials and (2) labor. (Round per unit values to 2 decimal places, e.g. 52.75 and final answers to O decimal places, e.g. 52.) (1) Total materials variance Unfavorable Favorable Neither favorable nor unfavorable Materials price variance Materials quantity variance (2) Total labor variance Labor price variance Labor quantity varlance Compute the total overhead variance. Total overhead variance $