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

Direct materiats $(15$ pounds @ $$4$ per pound$)$ Direct labor $(3$ hours @ $$15$ per hour$)$

$$60$

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

Direct materials pounds @ $$3\mathrm{.}80$ per pound$)$ Direct labor hours @ $$15\mathrm{.}15$ per hour$)$

AR $=$ Actual Rate

$SR=$ Standard Rate

$AQ=$ Actual Quantity

$SQ=$ Standard Quantity

AP $=$ Actual Price

$SP=$ Standard Price

$$471,200$

$442,380$

$(1)$ 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.

Required $1$

Required $2$

Compute the direct materials price and quantity variances. $($Indicate the effect of each variance by selecting favorable no variance.$)$