I need help on both parts.

Direct materials $(15$ pounds @ $$5$ per pound$)$

Direct labor $(4$ hours @ $$15$ per hour$)$

$$75$

$60$

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

Direct materials $(131,200$ pounds @ $$4\mathrm{.}80$ per pound$)$ $$629,760$

Direct labor $(38,900$ hours @ $$15\mathrm{.}15$ per hour$)589,335$

$AR=$ 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.

Answer is not complete.

Complete this question by entering your answers in the tabs below.

Required $1$

Required $2$

Compute the direct materials price and quantity variances.

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