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

Direct materials $(15$ pounds @ $$5$ per pound$)$

$$75$

Direct labor $(4$ hours @ $$14$ per hour$)$

During May the company Incurred the following actual costs to produce $8,200$ units.

Direct materials $(126,900$ pounds $$4\mathrm{.}80$ per pound$)$

$$609,120$

$518,880$

Direct labor $(36,880$ hours @ $$14\mathrm{.}10$ per hour$)$

AR $=$ Actual Rate

$SR=$ Standard Rate

$AQ=$ Actual Quant ty

$SQ=$ Standard Quantity

$AP=$ Actual Price

$SP=$ Standard Price

$(1)$ 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 labor rate variance and the direct labor efficiency variance. $($Indicate the effect of each variance by selectin

variance. Round "Rate per hour" answers to $2$ decimal places.$)$