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

Direct materials $(15$ pounds @$$4$ per pound$)$ $$60$

Direct labor $(3$ hours @ $$15$ per hour$)45$

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

Direct materials pounds @ $$3\mathrm{.}80$ per pound$)$ $$471,200$ Direct labor hours @ $$15\mathrm{.}15$ per hour$)442,380$

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.

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Compute the direct labor rate variance and the direct labor efficiency variance. $($Indicate the effect of each variance $b$ unfavorable, or no variance. Round "Rate per hour" answers to $2$ decimal places.$)$