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 pounds @ $$3\mathrm{.}75$ per pound$)$

$$517,500$

$468,100$

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

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.

Complete this question by entering your answers in the tabs below.

Required $1$

Required $2$

Compute the direct materials price and quantity variances.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.

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