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

Direct materials $(15$ pounds $($a $$5$ per pound$)$ $$75$

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

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

Direct materials $(125,700$ pounds @ $$4\mathrm{.}80$ per pound$)$ $$603,360$

Direct labor hours @ $$15\mathrm{.}10$ per hour$)431,860$

$AR=$ 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.