Rudd Clothiers is a small company that manufactures tall-mens suits. The company has used a standard cost accounting system. In May 2020, 10,200 suits were produced. The following standard and actual cost data applied to the month of May when normal capacity was 17,500 direct labor hours. All materials purchased were used.

Cost Element		Standard (per unit)		Actual
Direct materials		6 yards at $4.00 per yard		$234,840 for 61,800 yards ($3.80 per yard)
Direct labor		1.10 hours at $13.00 per hour		$158,536 for 11,920 hours ($13.30 per hour)
Overhead		1.10 hours at $6.30 per hour (fixed $3.80; variable $2.50)		$49,000 fixed overhead $36,500 variable overhead

Overhead is applied on the basis of direct labor hours. At normal capacity, budgeted fixed overhead costs were $66,500, and budgeted variable overhead was $43,750.

(1) Total materials variance Favorable Materials price variance Favorable X Materials quantity variance Unfavorable MOTOT (2) Total labor variance Unfavorable X Labor price variance Unfavorable Labor quantity variance Unfavorable (b) Compute the total overhead variance. Total overhead variance Unfavorable