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 $9,000$ units.

Direct materials $(138,000$ pounds @ $$3\mathrm{.}75$ per pound$)$ $ $517,500$

Direct labor $(31,000$ hours @ $$15\mathrm{.}10$ per hour$)468,100$

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.

NOTE: ALL WORKINGS NEED TO BE DONE VIA EXCEL$/$FORMUALS FOR FULL CREDIT.