Splish 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 $16,000$ direct labor hours. All materials purchased were used.

$\backslash$table$[[$Cost Element,Standard $($per unit$),$Actual$],[\backslash$table$[[$Direct$],[$materials$]],10$ yards at $$4\mathrm{.}90$ per yard,$$501,020$ for $106,600$ yards $($ $$4\mathrm{.}70$ per yard$)],[$Direct labor,$1\mathrm{.}20$ hours at $$13\mathrm{.}00$ per hour,$$182,508$ for $13,620$ hours $($ $$13\mathrm{.}40$ per hour$)],[$Overhead$,\backslash$table$[[1\mathrm{.}20$ hours at $$6\mathrm{.}40$ per hour $($fixed $$3\mathrm{.}60$; variable$],[$$$2\mathrm{.}80)]],\backslash$table$[[$$$49,200$ fixed overhead $$36,500$ variable$],[$overhead$]]]]$

Overhead is applied on the basis of direct labor hours. At normal capacity, budgeted fixed overhead costs were $$57,600,$ and budgeted variable overhead was $$44,800.$

$($a$)$

Compute the total, price, and quantity variances for $(1)$ materials and $(2)$ labor. $($Round per unit values to $2$ decimal places, e$.$g$.52\mathrm{.}75$ 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 $