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

Direct materials (16 pounds @ $5 per pound)	$ 80
Direct labor (4 hours @ $15 per hour)	60

During June the company incurred the following actual costs to produce 8,200 units.

Direct materials (133,500 pounds @ $4.75 per pound)	$ 634,125
Direct labor (36,300 hours @ $15.10 per hour)	548,130

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.

Actual Cost			0				0	Standard Cost
			$0	0			$0
				$0
				0

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

Actual Cost								Standard Cost
			$0				$0
				$0
				0