I need help with this accounting question asap. I will give good rating!!!

Lucia Company has set the following standard cost per unit for direct materials and direct labor. Direct materials (15 so $4 per lb) $60 Direct labor (3 hrs. o $15 per hc). During May the company incurred the following actual costs to produce 9,000 units. $45 Direct materials (138,000 lbs or $3.75 per lbs.) $517,500 Direct labor (31,000 hrs. $15.10 per hr.... $468,100 Compute the (1) direct materials price and quantity variances and (2) direct labor rate and efficiency vari- ances. Indicate whether each variance is favorable or unfavorable. Exercise 21-11 Direct materials and direct labor variances P3