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

Direct materials (14 pounds @ $4 per pound)	$ 56
Direct labor (2 hours @ $16 per hour)	32

During June the company incurred the following actual costs to produce 9,000 units.

Direct materials (128,100 pounds @ $3.80 per pound)	$ 486,780
Direct labor (21,500 hours @ $16.20 per hour)	348,300

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.

Compute the direct materials price and quantity variances. (Indicate the effect of each variance by selecting f