The standard cost of product $5252$ includes $1\mathrm{.}9$ hours of direct labor at $$12\mathrm{.}60$ per hour. The predetermined overhead rate is $$22$ per direct labor hour. During July, the company incurred $4,000$ hours of direct labor at an average rate of $$12\mathrm{.}90$ per hour and $$81,300$ of manufacturing overhead costs. It produced $2,000$ units.

$($a$)$

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

Total labor variance

$\text{'}$ Labor price variance

Labor quantity variance

$($b$)$

Compute the total overhead variance.

Total overhead variance