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

Direct materials (14 pounds @ $4 per pound)	$ 56
Direct labor (3 hours @ $16 per hour)	48

During May the company incurred the following actual costs to produce 8,400 units.

Direct materials (119,800 pounds @ $3.80 per pound)	$ 455,240
Direct labor (30,200 hours @ $16.10 per hour)	486,220

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.