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Camila Company has set the following standard cost per unit for direct materials and direct labo Directmaterials(15pounds@$3perpound)Directlabor(2hours@$14perhour)$4528 During June the company incurred the following actual costs to produce 8,100 units. Direct materials ( 124,200 pounds @ $2.75 per pound) Direct labor (20,500 hours @ $14.20 per hour) $341,550 291,100 AR=ActualRateSR=StandardRateAQ=ActualQuantitySQ=StandardQuantityAP=ActualPriceSP=StandardPrice (1) Compute the direct materials price and quantity variances. (2) Compute the direct labor rate variance and the direct labor efficiency variance