Rudd Clothiers is a small company that manufactures tall-men's sults. The company has used a standard cost accounting system. In May 2020, 10,400 suits were produced. The following standard and actual cost data applied to the month of May when normal capacity was 16,000 direct labor hours. All materials purchased were used. Cost Element Standard (per unit) Actual Direct materials 10 yards at $4.20 per yard $419,600 for 104,900 yards (54.00 per yard) Direct labor 1.10 hours at $13.00 per hour 1.10 hours at $6.20 per hour (fived $3.70; variable $2.50) $161,336 for 12,040 hours ($13.40 per hour) $49,600 foed overhead $37,500 variable overhead Overhead Overhead is applied on the basis of direct labor hours. At normal capacity, budgeted fixed overhead costs were $59,200, and budgeted variable overhead was $40,000 Compute the total price, and quantity variances for (1) materials and (2) tabor. (Round per unit values to 2 decimal places, e.g. 52.75 and final answers to decimal places, e.g. 52.) (1) Total materials variance Materials price variance Materials quantity variance LLLLLL 21 Total labor variance Labor price variance Labor quantity variance [b] Compute the total overhead variance Total overhead variance Rudd Clothiers is a small company that manufactures tall-men's suits. The company has used a standard cost accounting system. In May 2020, 10,200 suits were produced. The following standard and actual cost data applied to the month of May when normal capacity was 16,830 direct labor hours. All materials purchased were used. Cost Element Standard (per unit) Actual Direct materials 9 yards at $4.20 per yard $370,400 for 92,600 yards ($4.00 per yard) Direct labor 1.75 hours at $13.40 per hour $254,610 for 18,450 hours ($13.80 per hour) $49,400 fixed overhead $36,500 variable overhead Overhead 1.75 hours at $6.40 per hour (fixed $3.90; variable $2.50) Overhead is applied on the basis of direct labor hours. At normal capacity, budgeted fixed overhead costs were $65,637, and budgeted variable overhead was $42,075. Compute the overhead controllable variance and the overhead volume variance. Overhead controllable variance LL Overhead volume variance