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

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

Direct labor $(3$ hours @ $$15$ per hour$)$

$$70$

$45$

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

Direct materials $(115,900$ pounds @ $$4\mathrm{.}80$ per pound$)$

Direct labor $(28,500$ hours @ $$15\mathrm{.}10$ per hour$)$

$$556,320$

$430,350$

$AR=$ 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.