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Lucia Company has set the following standard cost per unit for direct materials and direct labo Direct materials ( 15 pounds @ $5 per pound) $75 Direct labor ( 3 hours e $14 per hour) 42 During May the company incurred the following actual costs to produce 8,900 units. Direct materials (136,700 pounds 4.80 per pound) $556,160438,510 Direct labor (31,100 hours @ $14,10 per hour) 438,510 AR = Actual Rate SR= Standard Rate AQ= Actual Quantity SQ= Standard Quantity AP= Actual Price SP = Standard Price (1) Compute the direct materials prise and quantity variances. (2) Compute the direct labor rate variance and the direct labor efficiency variance. Required 1 Required 2 Compute the direct materials price ond quantity variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.) Required 2 . Compute the direct labor rate variance and the direct labor efficiency variance. (Indicate the effect of each variance by selecti variance. Round "Rate per hour" answers to 2 decimal places.)