Information for a company's production activities for this year follows.

$AH=$ Actual Hours

$AQ=$ Actual Quantity

$AR=$ Actual Rate $AP=$ Actual Price

$SR=$ Standard Rate

$SP=$ Standard Price

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Calculate the direct materials price and quantity variances. Indicate whether each is favorable or unfavorable.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Then calculate the direct labor rate and efficiency variances. Indicate whether each is favorable or unfavorable.