A manufactured product has the following information for June.

Standard Quantity and Cost Actual Results

Direct materials $7$ pounds @ $$9$ per pound $53,100$ pounds @ $$9\mathrm{.}20$ per pound

Direct labor $3$ DLH @ $$16$ per DLH $22,200$ hours @ $$16\mathrm{.}50$ per hour

Overhead $3$ DLH @ $$12$ per DLH $ $275,200$

Units manufactured $7,500$ units

Compute the $(1)$ direct materials price variance and $(2)$ direct materials quantity variance. $($Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Cost per unit" answers to $2$ decimal places.$)$

AQ $=$ Actual Quantity

SQ $=$ Standard Quantity

AP $=$ Actual Price

SP $=$ Standard Price