Camila Company has set the following standard cost per unit for direct materials and direct labor.During June the company incurred the following actual costs to produce $8,200$ units.

Direct materials $(125,700$ pounds @ $$2\mathrm{.}70$ per pound$)$ $$339,390$

Direct labor $(21,200$ hours @ $$14\mathrm{.}15$ per hour $),299,980$

$AR=$ Actual Rate

$SR=$ Standard Rate

$AQ=$ Actual Quantity

$SQ=$ Standard Quantity

$AP=$ Actual Price

$SP=$ Standard Price

$AH=$ Actual Hours

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

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

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Required $1$

Compute the direct materials price and quantity variances.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.