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Lucla Company hos set the following standard cost per unit for direct materials and direct labor: During May the company incurred the following actual costs to produce 8.900 units Darect eaterials (226, 2 vele pounds e 52 , 8e, per pound) binect laboc (2e, 200 hiourt 9 . 515.18 per hour) ( 456,620355,320 AR= Actual Rate SR = Standard Rate AQ=Actual Quantity SQ= Standard Quantity AP= Actual Price. SP= Standard Price (1) Compute the direct-materials price and quentity variances. (2) Compute the direct labor rate variance and the direct labor efficiency variance. Complete this question by entering your answers in the tabs below