Camlla Company has set the following standard cost per unit for direct materlals and direct labor. During June the company incurred the following actual costs to produce 8,300 units. Direct materials (135,10e pounds $4.80 per pound) $648,480 Direct labor (29,80e hours $15.10 per hour) AR= Actual Rate SR= Standard Rate AQ=ActualQuantlty SQ= Standard Quantity AP= Actual Price SP= Standard Price (1) Compute the dlrect materlals price and quantity varlances. (2) Compute the direct labor rate varlance and the direct labor efficlency varlance. Complete this question by entering your answers in the tabs below. Complete this question by entering your answers in the tabs below. Compute the direct labor rate variance and the direct labor efficiency variance. (Indicate the effect of each variance by selecting favorable, u variance. Round "Rate per hour" answers to 2 decimal places.)