Lucia Company has set the following standard cost per unit for direct materials and direct labor.

Direct materials $(16$ pounds @ $$3$ per pound$)$

$$48$

Direct labor $(2$ hours @ $$14$ per hour$)$

During May the company incurred the following actual costs to produce $8,300$ units.

Direct materials $(135,700$ pounds @ $$2\mathrm{.}80$ per pound$)$

Direct labor $(20,300$ hours @ $$14\mathrm{.}10$ per hour$)$

AR $=$ Actual Rate

$SR=$ Standard Rate

$AQ=$ Actual Quantity

$SQ=$ Standard Quantity

$AP=$ Actual Price

$SP=$ Standard Price

$AH=$ Actual Hours

SH $=$ Standard Hours

$(1)$ Compute the direct materials price and quantity variances.

$(2)$ Compute the direct labor rate variance and the direct labor efficiency variance.