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

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

Direct labor $(2$ hours $$14$ per hour$)$

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

Direct materials $(134,500$ pounds $$3\mathrm{.}80$ per pound$)$

Direct labor $(19,800$ hours $$14\mathrm{.}10$ per hour$)$

AR $=$ Actual Rate

SR $=$ Standard Rate

$AQ=$Actual Quantlty

$SQ=$ 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.

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