Rudd Clothiers is a small company that manufactures tall-mens suits. The company has used a standard cost accounting system. In May 2017, 10,000 suits were produced. The following standard and actual cost data applied to the month of May when normal capacity was 14,500 direct labor hours. All materials purchased were used.

Cost Element		Standard (per unit)		Actual
Direct materials		10 yards at $4.50 per yard		$443,080 for 100,700 yards ($4.40 per yard)
Direct labor		1.10 hours at $14.00 per hour		$169,650 for 11,700 hours ($14.50 per hour)
Overhead		1.10 hours at $6.40 per hour (fixed $3.60; variable $2.80)		$48,700 fixed overhead $36,500 variable overhead

Overhead is applied on the basis of direct labor hours. At normal capacity, budgeted fixed overhead costs were $52,200, and budgeted variable overhead was $40,600. (a)

Compute the total, price, and quantity variances for (1) materials and (2) labor.

FULL SCREL Rudd Clothiers is a small company that manufactures tall-men's suits. The company has used a standard cost accounting system. In May 2017, 10,000 suits were produced. The following standard and actual cost data applied to the month of May when normal capacity was 1,500 direct labor hours. All materials purchased were used Cost Element Standard Actual Direct mrials 10 yards at $4.50 per yard Direct labor 1.10 hours at $14.00 per hour 1.10 hours at $6.40 per hour (fixed $3.60; variable $2.80) $443,080 for 100,700 yards (54.40 per yard) $169,650 for 11,700 hours (S14.50 per hour) $48,700 fixed overhead $36,500 variable overhead Overhead is applied on the basis of direct labor hours. At normal capacity, budgeted fixed overhead costs were $52,200, and budgeted variable overhead was $40,600. 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 Materials quantity vanance s Total labor variance Labor price variance Labor quantity variance (2) Compute the total overhead variance Total overhead variance