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

Direct materials (15 pounds @ $4 per pound)	$ 60
Direct labor (3 hours @ $15 per hour)	45

During June the company incurred the following actual costs to produce 8,600 units.

Direct materials (131,400 pounds @ $3.80 per pound)	$ 499,320
Direct labor (30,100 hours @ $15.15 per hour)	456,015

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.