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

Direct materials $(15$ pounds @ $$4$ per pound$)$

Direct labor $(2$ hours @$$16$ per hour$)$

During June the company incurred the following actual costs to produce $8,400$ units.

Direct materials $(128,800$ pounds @ $$3\mathrm{.}75$ per pound$)$

Direct labor $(21,000$ hours @ $$16\mathrm{.}15$ per hour$)$

AR $=$ Actual Rate

$SR=$ Standard Rate

$AQ=$ Actual Quantity

$SQ=$ Standard Quantity

$AP=$ Actual Price

$SP=$ Standard Price

$(1)$ Compute the direct materials price and quantity variances.

$(2)$ Compute the direct labor rate variance and the direct labor efficiency variance.