Swifty Clothiers is a small company that manufactures tall$-$men's suits. The company has used a standard cost accounting system. In May $2022,10,300$ 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

$8$ yards at $$4\mathrm{.}80$ per yard

$$387,345$ for $83,300$ yards $($$$4\mathrm{.}65$ per yard$)$

Direct labor

$1\mathrm{.}20$ hours at $$14\mathrm{.}00$ per hour

$$186,758$ for $13,060$ hours $($$$14\mathrm{.}30$ per hour$)$

Overhead

: $1\mathrm{.}20$ hours at $$6\mathrm{.}30$ per hour $($fixed $$3\mathrm{.}50$; variable

$$2\mathrm{.}80)$

$$48,100$ fixed overhead $$37,500$ variable overhead

Overhead is applied on the basis of direct labor hours. At normal capacity, budgeted fixed overhead costs were $$56,000,$ and budgeted variable overhead was $$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$.52.)$