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

Direct materials (14 pounds @ $5 per pound)	$ 70
Direct labor (3 hours @ $15 per hour)	45

During May the company incurred the following actual costs to produce 8,200 units.

Direct materials (117,600 pounds @ $4.80 per pound)	$ 564,480
Direct labor (29,500 hours @ $15.10 per hour)	445,450

AR = Actual Rate

SR = Standard Rate

AQ = Actual Quantity

SQ = Standard Quantity

AP = Actual Price

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.