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

Direct natentals $(14$ pounds if is per pound$)$

Direct labor $(2$ hours &e $$16$ per hour$)$

$56$

$32$

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

Direct nsterials $(125,300$ pounds of $$3\mathrm{.}80$ per pound$)$

oirect labar $(22,599$ hours of $$16,15$ per hour$)$

$5476,140$

$363,375$

$AR=$ Actual Rate

$SR=$ Standard Rate

$AQ=$ Actual Quantity

$SQ=$ Standard Quantity

$AP=$ Actual Price

$SP=$ Standard Price

$AQ=$ Actual Quaritity

$SQ=$ Standard Quantity

AP $-$ Actual Price

SP $=$ Standard Price

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

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

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

Required $1$

Cumpute the direct labor rate variance and the direct labor efficiency variance. $($Indicate the effect of each variance by selecting favorabie, unfavorable, or no variance, Round 'Rate per hour' answers to $2$ decimal places.$)$