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

Direct materials $(14$ pounds @ $$4$ per pound$)$ $ $56$

Direct labor $(3$ hours @ $$14$ per hour$)42$

During May the company incurred the following actual costs to produce $8,400$ units.

Direct materials $(120,300$ pounds @ $$3\mathrm{.}80$ per pound$)$ $ $457,140$

Direct labor $(28,200$ hours @ $$14\mathrm{.}10$ per hour$)397,620$

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.