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

Direct materials $(14$ pounds @ $$5$ per pound$)$

$$70$

$42$

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

During May the company incurred the following actual costs to produce $8,000$ units.

Direct materials $(114,300$ pounds @ $$4\mathrm{.}80$ per pound$)$

Direct labor $(28,400$ hours @ $$14\mathrm{.}10$ per hour$)$

$400,440$

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.

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.