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

Direct materials $(15$ pounds @ $$5$ per pound$)$ $ $75$

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

During May the company incurred the following actual costs to produce $8,300$ units.

Direct materials $(126,600$ pounds @ $$4\mathrm{.}80$ per pound$)$ $ $607,680$

Direct labor $(29,100$ hours @ $$14\mathrm{.}10$ per hour$)410,310$

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.