Lucia Company has set the following standard cost per unit for cirect materials and direct labor During May the comparty incurred the following actual costs to produce 8,600 unitg. AR= Actual Rate 5Q - Standard Rate AQ - Actual Quantity SQ - 5 tandard Quantity AP = Actusal Price SP = Standard Price. (1) Compute the ditect matetials price and quantity vatiancet. (2) Compute the direct labor rate variance and the direct labor efficiency watiance. Complate this question by entering your answers in the fabs bitiow