Camila Company has set the following standard cost per unit for direct materials and direct labor. Direct materials (14 pounds @ $4 per pound) Direct labor (3 hours @ $15 per hour) $ 56 45 During June the company incurred the following actual costs to produce 8,400 units. Direct materials (120, 300 pounds @ $3.75 per pound)) Direct labor (30,000 hours $15.15 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. $ 451,125 454,500 (2) Compute the direct labor rate variance and the direct labor efficiency variance. Complete this question by entering your answers in the tabs below.