Vaughn Clothiers is a small company that manufactures tall$-$men's suits. The company has used a standard cost accounting system. In

May $2025,10,600$ 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.

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 $O$ decimal places, e$.$g$.52.)$

$(1)$ Total materials variance $

Materials price variance $

Materials quantity variance $

$(2)$ Total labor variance

Labor price variance $

$($b$)$

Compute the total overhead variance.

Total overhead variance $