Overhead is applied based on direct labour hours. At normal capacity, budgeted fixed overhead costs were $$108,900,$ and budgeted

variable overhead costs were $$49,500.$

$($a$)$ Calculate the total, price, and quantity variances for materials and labour, and calculate the total, overhead, and volume variances

for manufacturing overhead. $($Round per unit calculations to $2$ decimal places, e$.$g$.1\mathrm{.}25$ and final answers to $0$ decimal places, e$.$g$.125.)$

Materials price variance

$

Materials quantity variance $

Total materials variance

$

Labour price variance

$

$]$

Labour quantity variance $

Total labour variance

$.$

Total overhead variance

$

Overhead budget variance $

Overhead volume variance $