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

Direct materials (15 pounds @ $4 per pound)	$ 60
Direct labor (4 hours @ $15 per hour)	60

During May the company incurred the following actual costs to produce 8,500 units.

Direct materials (131,000 pounds @ $3.80 per pound)	$ 497,800
Direct labor (37,300 hours @ $15.10 per hour)	563,230

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.