During May the company Incurred the following actual costs to produce 9,000 unlts. Direct materials ( 138,686 pounds $3.75 per pound) Direct labor (31,680 hours @$15.18 per hour) $517,580468,180 AR = Actual Rate SR= Standard Rate AQ=ActualQuantitySQ=StandardQuantityAP=ActualPriceSP=StandardPrice Lucia Company has set the following standard cost per unit for direct materials and direct labor Required: (1) Compute the direct materials price and quantity variances. (2) Compute the direct labor rate variance and the direct labor efficiency variance