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 (2 hours @ $14 per hour)	28

During May the company incurred the following actual costs to produce 8,700 units.

Direct materials (134,400 pounds @ $3.80 per pound)	$ 510,720
Direct labor (20,800 hours @ $14.10 per hour)	293,280

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.