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

During May the company Incurred the following actual costs to produce $8,600$ units.

AR $=$ Actual Rate

$SR=$ Standard Rate

$AQ=$Actual Quantity

$SQ=$ Standard Quantity

AP $=$ Actual Price

SP $=$ Standard Price

$AH=$ Actual Hours

$SH=$ Standard Hours

$(1)$ Compute the direct materlals price and quantity varlances.

$(2)$ Compute the direct labor rate varlance and the direct labor efficlency varlance.

Complete this question by entering your answers in the tabs below.

Compute the direct materials price and quantity variances.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.