Rudd Clothiers is a small company that manufactures tall-men's suits. The company has used a standard cost accounting system. In May 2020, 10,600 suits were produced. The following standard and actual cost data applied to the month of May when normal capacity was 15,000 direct labor hours. All materials purchased were used. Standard (per unit) Actual Cost Element Direct materials 8 yards at $4.10 per yard Direct labor Overhead $332,670 for 85,300 yards ($3.90 per yard) $179,816 for 13,520 hours ($13.30 per hour) $48,300 fixed overhead $36,500 variable overhead 1.20 hours at $13.00 per hour 1.20 hours at $6.50 per hour (fixed $4.00; variable $2.50) Overhead is applied on the basis of direct labor hours. At normal capacity, budgeted fixed overhead costs were $60,000, and budgeted variable overhead was $37,500. Compute the total, price, and quantity variances for (1) materials and (2) labor. (Round per unit values to 2 decimal places, e.g. 52.7- and final answers to 0 decimal places, e.g. 52.) (1) Total materials variance Materials price variance Materials quantity variance (2) Total labor variance Labor price variance Labor quantity variance Compute the total overhead variance. Total overhead variance s