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

Direct materials $(15$ pounds a $$4$ per pound$)$

$$60$

Direct labor $(4$ hours a $$15$ per hour$)$

$60$

During May the company incurred the following actual costs to produce $8,100$ units.

Direct materials pounds @ $$3\mathrm{.}80$ per pound$)$

$$471,960$

Direct labor $(35,900$ hours @ $$15\mathrm{.}10$ per hour$)$

$542,090$

AR $=$ Actual Rate

$SR=$ Standard Rate

$AQ=$ Actual Quantity

$SQ=$ Standard Quantity

$AP=$ Actual Price

$SP=$ Standard Price

$AH=$ Actual Hours

$SH=$ Standard Hours

Compute the direct materials price and quantity variances.

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

Compute the direct labor rate variance and the direct labor efficiency variance.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour" answers to $2$ decimal places.

PLEASE FILL TABLES SHOWN