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

Direct materials pounds @ $ per pound$

Direct labor hours @ $per hour

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

Direct materialspounds @ $per pound$

Direct laborhours @ $per hour

WITH Actual Rate

SR Standard Rate

AQ Actual Quantity

SQ Standard Quantity

AP Actual Price

SP Standard Price

AH Actual Hours

SH Standard Hours

Compute the direct materials price and quantity variances.

Compute the direct labor rate variance and the direct labor efficiency variance.