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Lucia Company has set the following standard cost per unit for direct materials and direct labor. Directmaterials(15poundse$3perpound)Directlabor(2hourse$15perhour)$453e During May the company incurred the following actual costs to produce 8,200 units. Direct naterials (125,583 pounds e $2.80 per pound) Direct labor ( 19,400 hours 9$15.18 per hour) 5351,4e0292,940 AR=ActualRateSR=StandardRateAQ=ActualOuantitySQ=StandardQuantityAP=ActualPriceSP=StandardPrice (1) Compute the direct materials price and quantity variances. (2) Compute the direct labot rate variance and the direct labor efficiency variance. Complete this question by entering your answers in the tabs below. Compute the direct matenas price and quantity variances. Note: thacate the effect of each varance by selecting favonable, unfavorabie, or no variance: Lucia Company has set the following standard cost per unit for direct materials and direct labor. Direct naterials ( 15 pounds e $3 per pound) 5 45 Direct labor ( 2 hours a $15 per hour) 38 During Moy the company incurred the following actual costs to produce 8,200 units. Direct nater 1 als (125,500 pounds 0 \$2.89 per pound) Difect labor (19,400 hours 9515.10 per hour) 351,4ee 292,946 AR= Actual Rate SR = Standard Rate AQ= Actual Quantity SQ= Standard Quanty AP= Actual Price 5P= Standard Price (1) Compute the direct materials price and quantty 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 dirnct labor rate variance and the direct lobor efficiency variance