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

Direct materials $(16$ pounds @ $$4$ per pound$)$

$$64$

Direct labor $(3$ hours @ $$15$ per hour$)$

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

Direct materials $(141,000$ pounds $$3\mathrm{.}80$ per pound$)$

$$535,800$

Direct labor $(30,000$ hours @ $$15\mathrm{.}10$ per hour$)$

$453,000$

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.

Required $1$

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

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour" answers to $2$ decimal places.