The standard cost of product $5252$ includes $1\mathrm{.}9$ hours of direct labor at $$11\mathrm{.}80$ per hour. The predermined overhead rate is $$22$ per

direct labor hour. During July, the company incurred $4,000$ hours of direct labor at an average rate of $$12\mathrm{.}00$ per hour and $$80,500$ of

manufacturing overhead costs. It produced $2,000$ units.

$($a$)$

Compute the total, price, and quantity variances for labor.

Total labor variance

Labor price variance

$

Labor quantity variance

$

$

$($b$)$

Compute the total overhead variance.

Total overhead variance