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

Oirect materials $(14$ pounds e $35$ per pound$)$

$0$irect labor $(4$ hours $$16$ per hour$)$

$870$

During June the comparry incurred the following actual costs to produce $8,900$ units.

Direct materials $(127,600$ pounds e $84\mathrm{.}75$ per pound$)$

$860,100641,155$

$0$irect labor $(39,700$ hours $$16.15$ per hour$)$

AR $=$ Actual Rate

SR $=$ Standard Rate

$AO=$ Actual Quantity

$SQ=$ Standard Quantity

AP $=$ Actual Price

$SP=$ Standard Pitce

$(1)$ Compute the direct materials peice 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.

Compute the direct materials price and quantity variances.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.