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

Direct materials $(16$ pounds @ $$4$ per pound$)$ $ $64$

Direct labor $(3$ hours @ $$15$ per hour$)45$

During May the company incurred the following actual costs to produce $8,600$ units.

Direct materials $(141,200$ pounds @ $$3\mathrm{.}80$ per pound$)$ $ $536,560$

Direct labor $(29,100$ hours @ $$15\mathrm{.}10$ per hour$)439,410$

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.