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 l$$bor $(4$ hours @ $$16$ per hour$)$

$64$

During May the company incurred the following actual costs to produce $8,800$ units.

Direct materials $(143,500$ pounds @ $$3\mathrm{.}80$ per pound$)$

Direct labor hours @ $$16\mathrm{.}10$ per hour$)$

$$545,300$

$640,780$

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.