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Camila Company has set the following standard cost per unit for direct materials and direct lab Direct materials (16 pounds @ $5 per pound) $80 Direct labor ( 3 hours @ \$16=per hour) 48 During June the company incurred the following actual costs to produce 8,400 units. Direct materials (137,100 pounds @ $4.80 per pound) Direct labor (29,800 hours @ $16.15 per hour) $658,080 481,270 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 quantity variances. (2) Compute the direct labor rate variance and the direct labor efficiency variance. Compute the direct labor rate variance and the direct labor efficiency variance. (Indicate the effect of each variance by selecting favora variance. Round "Rate per hour" answers to 2 decimal places.) Required 1 Required 2 Required 1 Required 2 Compute the direct materials price and quantity variances. (Indicate the effect of each variance by selecting favorable, unfavorable, or n