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 $(3$ hours @ $$14$ per hour$)42$

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

Direct materials $(123,200$ pounds @ $$3\mathrm{.}80$ per pound$)$ $ $468,160$

Direct labor $(29,200$ hours @ $$14\mathrm{.}20$ per hour$)414,640$

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.