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

biree materials $(15$ pounds $0$$$4$ per pound$)$

birtece labor $(3$ hours $[$e sic per hour$)$

$56$

During May the company incurred the following actual costs to produce $8,900$ units.

Direct haterials $(130,200$ pounds $6$$$3\mathrm{.}80$ per pound$)$

Direce $1$aber $(31,$ bod hours $9$$$16\mathrm{.}18$ per hour$)$

$517,$ sco

$508,760$

$AR=$ Actual Rate

$SR=$ Standard Rate

$AO=$ Actual Quantity

$SO=$ 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.

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Required $1$

Compute the direct materials price and quantity variances.

Note: Indicate the elfect of each variance by selecting faverable, unfovorable, or no wariance.