Camila Company has set the following standard cost per unit for direct materials and direct labor. Direct materials (15 pounds 8 \\% per pound) Direct labor ( 2 hours \\& \\( \\$ 15 \\) per hour) \\( \\$ 60 \\) During June the company incurred the following actual costs to produce 8,200 units. Direct materials ( 125,400 pounds \\( \\$ 3.75 \\) per pound) \\( \\$ 470,250 \\) Direct labor (21,000 hours @ \\( \\$ 15.15 \\) per hour) 318,150 AR \\( = \\) Actual Rate \\( \\mathrm{SR}= \\) Standard Rate \\( A Q= \\) Actual Quantity \\( S Q= \\) Standard Quantity \\( \\mathrm{AP}= \\) Actual Price \\( \\mathrm{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