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

Direct materials $(15$ pounds @ $$4$ per pound$)$ $ $60$

Direct labor $(4$ hours @ $$16$ per hour$)64$

During June the company incurred the following actual costs to produce $8,600$ units.

Direct materials $(131,500$ pounds @ $$3\mathrm{.}75$ per pound$)$ $ $493,125$

Direct labor $(37,900$ hours @ $$16\mathrm{.}10$ per hour$)610,190$

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.