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 (3 hours @ $14 per hour)	42

During May the company incurred the following actual costs to produce 8,200 units.

Direct materials (126,000 pounds @ $3.80 per pound)	$ 478,800
Direct labor (29,000 hours @ $14.10 per hour)	408,900

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.