I need helo with this asap, please!!!

Lucia 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 (4 hours @ $16 per hour)	64

During May the company incurred the following actual costs to produce 8,600 units.

Direct materials (132,900 pounds @ $3.80 per pound)	$ 505,020
Direct labor (38,000 hours @ $16.10 per hour)	611,800

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.