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

Direct materials $(14$ pounds @ $$5$ per pound$)$

Direct labor $(4$ hours @ $$15$ per hour$)$

$$70$

During June the company incurred the following actual costs to produce $8,100$ units.

Direct materials pounds @ $$4\mathrm{.}80$ per pound$)$

Direct labor hours @ $$15\mathrm{.}15$ per hour$)$

$$554,880$

$552,975$

$AR=$ 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.

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