Lucia Company has set the following standard cost per unit for direct materials and direct labor, AR=ActualRateSR=5tandardRate AQ=ActualQuantitySQ=StandardQuantityAP=ActualPriceSP=StandardPrice Required: (1) Compute the direct materials price and quantity variances. (Use cells A4 to E11 from the given information to complete this question and Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.) (2) Compute the direct labor rate variance and the direct labor efficiency variance. fUse cells A4 to E11 from the given information to complete this question and Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)