Camia Company has set the following standard cost per unit for direct materials and direct labor.

Direct aterials $(14$ pounds of s$4$ per pound$)$

oirest laber $(2$ hurs ef $$16$ per hour$)$

$156$

$32$

During June the company incurred the followng actual costs to produce $8,800$ units.

O$1$rect aterials $(125,30$e pounds of $$3\mathrm{.}86$ per pound$)$

birect labser $(22,$ Ste haurs e $516,$ is per haur$)$

$8.476,14A$

$363,575$

AR $-$ Actual Rate

$SR=$ Standard Rate

$AQ-$ Accual Quantity

$SO=$ Standiard Quants

$AP=$ Actual Price

$SP=$ StandaruPrice

$(1)$ Compute the drect materiaks price and quantity war iankes.

$(2)$ Corpute the diect lath fate varance and the direct labor efficiency vanance

Complete this question by untering vour answers is thet tabs below.

Roquired $1$