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

Direct materials $(14$ pounds @ $$3$ per pound$)$ $ $42$

Direct labor $(2$ hours @ $$15$ per hour$)30$

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

Direct materials $(118,400$ pounds @ $$2\mathrm{.}80$ per pound$)$ $ $331,520$

Direct labor $(20,800$ hours @ $$15\mathrm{.}10$ per hour$)314,080$

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.