calculate parts in yellow

Al Camila Company has set the following standard cost per unit for direct materials and direct labor. 3 Standard costs: 4 Direct materials ( 10 pounds @ $3 per pound) Direct labor ( 2 hours @ \$12 per hour) \begin{tabular}{|r|r|r|} \hline \begin{tabular}{r|r|} Standard \\ Quantity \end{tabular} & StandardPrice & \multicolumn{1}{|c|}{StandardCost} \\ \hline 10 & $3.00 & $30 \\ \hline 2 & $12.00 & $24 \\ \hline \end{tabular} 6 During June the company incurred the following 8 actual costs to produce 9,000 units. 9 Actual costs: 10 Direct materials (92,000 pounds @ $2.95 per pound) 11 Direct labor ( 18,800 hours @ \$12.05 per hour) \begin{tabular}{|r|c|r|} \hline \multicolumn{2}{|c|}{ Actual Units } & 9,000 \\ \hline Actual & Actual & \multicolumn{1}{|c|}{ActualCost} \\ \hline Quantity & Price & \multicolumn{1}{|c|}{Con} \\ \hline 92,000 & $2.95 & $271,400 \\ \hline 18,800 & $12.05 & 226,540 \\ \hline \end{tabular} 13.AR= Actual Rate 14.SR= Standard Rate 15 16AQ=Actual Quantity 17SQ= Standard Quantity 18AP= Actual Price 19SP= Standard Price Required: (1) Compute the direct materials price and quantity variances. (Use cells A4 to E11 from the given information to complete this question and Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.) (Use cells A4 to E11 from the given information to complete this question and Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)