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

During May the company incurred the following actual costs to produce $8,500$ units.

Direct materials $(130,800$ pounds @ $$3\mathrm{.}80$ per pound$)$ $ $497,040$

Direct labor $(30,400$ hours @ $$15\mathrm{.}10$ per hour$)459,040$

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.