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 @ $16 per hour) 48 During June the company incurred the following actual costs to produce 8,200 units. Direct materials (125,600 pounds @ $3.80 per pound) $ 477,280 Direct labor (27,800 hours @ $16.15 per hour) 448,970 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