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 a $$16$ per hour$)32$

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

Direct materials pounds @ $$3\mathrm{.}80$ per pound$)$ $$484,880$

Direct labor $(21,200$ hours a $$16\mathrm{.}10$ per hour$)341,320$

$AR=$ 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.