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

Direct materials $(15$ pounds @ $$3$ per pound$)$

$$45$

Direct labor $(3$ hours @ $$15$ per hour$)$

$45$

During June the company incurred the following actual costs to produce $8,100$ units.

Direct materials pounds @ $$2\mathrm{.}75$ per pound$)$

Direct labor hours & $$15\mathrm{.}15$ per hour$)$

$$339,900$

$416,625$

$AR=$ 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.

Complete this question by entering your answers in the tabs below.

Compute the direct labor rate variance and the direct labor efficiency variance. $($Indicate the effect of variance. Round "Rate per hour" answers to $2$ decimal places.$)$

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