Sunland Clothiers is a small company that manufactures tall$-$men's suits. The company has used a standard cost accounting system. In May $2022,10,500$ suits were produced. The following standard and actual cost data applied to the month of May, when normal capacity was $15,500$ direct labor hours. All materials purchased were used.

Cost Element

Direct materials

Direct labor

Overhead

Standard $($per unit$)$

$7$ yards at $$4\mathrm{.}20$ per yard

$1\mathrm{.}10$ hours at $$13\mathrm{.}00$ per hour

$1\mathrm{.}10$ hours at $$6\mathrm{.}50$ per hour $($fixed $$3\mathrm{.}60$; variable $$2\mathrm{.}90)$

Actual

$$300,915$ for $74,300$ yards $($ $$4\mathrm{.}05$ per yard$)$

$$164,255$ for $12,350$ hours $($ $$13\mathrm{.}30$ per hour$)$

$$48,500$ fixed overhead $$37,500$ variable overhead

Overhead is applied on the basis of direct labor hours. At normal capacity, budgeted fixed overhead costs were $$55,800,$ and budgeted variable overhead was $$44,950.$

$($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$.52.)$

$(1)$

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