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Camila Company has set the following standard cost per unit for direct materials and direct labor. Direct materials (15 pounds @ $4 per pound) $ 60 Direct labor (4 hours @ $14 per hour) 56 During June the company incurred the following actual costs to produce 8,300 units. Direct materials (126,800 pounds @ $3.80 per pound) $ 481,840 Direct labor (36,300 hours @ $14.20 per hour) 515,460 AR = Actual Rate SR = Standard Rate AQ = Actual Quantity SQ = Standard Quantity AP = Actual Price SP = Standard Price (1) Compute the direct materiais price and quantity 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. Required 1 Required 2 Compute the direct materials price and quantity variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variana Actual Cost Standard Cost S 0 $ 0 69 Olo Required 1 Required 2 >