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

Direct materials $(16$ pounds @ $$5$ per pound$)$

Direct labor $(2$ hours @ $$15$ per hour$)$

During June the company incurred the following actual costs to produce $8,200$ units.

Direct materials $(133,300$ pounds @ $$4\mathrm{.}80$ per pound$)$

Direct labor $(20,100$ hours @ $$15\mathrm{.}15$ per hour$)$

$$639,840$

$304,515$

AR $=$ Actual Rate

$SR=$ Standard Rate

$AQ=$ Actual Quantity

$SQ=$ Standard Quantity

$AP=$ Actual Price

$SP=$ Standard Price

$AH=$ Actual Hours

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

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.Camila Company has set the following standard cost per unit for direct materials and direct labor.

Direct materials $(16$ pounds @ $$5$ per pound$)$ $ $80$

Direct labor $(2$ hours @ $$15$ per hour$)30$

During June the company incurred the following actual costs to produce $8,200$ units.

Direct materials $(133,300$ pounds @ $$4\mathrm{.}80$ per pound$)$ $ $639,840$

Direct labor $(20,100$ hours @ $$15\mathrm{.}15$ per hour$)304,515$

AR $=$ Actual Rate

SR $=$ Standard Rate

AQ $=$ Actual Quantity

SQ $=$ Standard Quantity

AP $=$ Actual Price

SP $=$ Standard Price

AH $=$ Actual Hours

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

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