Camila Company has set the following standard cost per unit for direct materials and direct labor. Direct materials ( 15 pounds a $3 per pound) $45 Direct labor ( 3 hours e $14 per hour) During June the company incurred the following actual costs to produce 8,600 units. Direct materiats (131,7ee pounds e $2.75 per pound) Direct labor (30,800 hours e $14,15 per hour) $362,175 435,820 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. (2) Compute the direct labor rate variance and the direct labor efficiency variance. Complete this question by entering your answers in the tabs below. AO= Actwal Quantity SQ= Standard Quantity AP= Actual Ptice SP= Standard Price (1) Compute the direct materials price and quantity variances. (2) Compute the direct labor rate variance and the direct labor officiency variance. Complete this question by entering your answers in the tabs below. AQ= Actual Quantity SQ= Standard Quantity AP= Actual Price SP = Standard Price (1) Compute the direct materials price and quantity variances. (2) Compute the direct labor rate variance and the direct labor efficiency varlance. Complete this question by entering your answers in the tabs below. Compute the direct tabor rate variance and the direct labor effoency variance. (Insicato the effect of each variance by selecting favorable, unfovorabie, or no variance. Round 'Rate per hour' answers to 2 decimal places.)