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

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

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

$$60$

$30$

During June the company incurred the following actual costs to produce $8,800$ units.

Direct materials $(134,500$ pounds @ $$3\mathrm{.}80$ per pound$)$

Direct labor $(22,100$ hours @ $$15\mathrm{.}20$ per hour$)$

$$511,100$

$335,920$

$AR=$ 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.