Lucia Company has set the following standard cost per unit for direct materials and direct labor. During May the company incurred the following actual costs to produce 9,000 units. Direct materials ( 138,000 pounds @ \\$3.75 per pound) \\( \\$ 517,500 \\) Direct labor (31,000 hours @ \\( \\$ 15.10 \\) per hour) 468,100 AR = Actual Rate \\( \\mathrm{SR}= \\) Standard Rate \\( A Q= \\) Actual Quantity \\( \\mathrm{SQ}= \\) Standard Quantity AP \\( = \\) Actual Price \\( \\mathrm{SP}= \\) Standard Price (1) Compute the direct materials price and quantity variances. (2) Compute the direct labor rate variance and the direct labor efficiency variance