The following describes production activities of Mercer Manufacturing for the year.

Actual direct materials used $28,000$ lbs$.$ at $$4\mathrm{.}90$ per lb$.$

Actual direct labor used $8,650$ hours for a total of $$174,730$

Actual units produced $51,600$

Budgeted standards for each unit produced are $0\mathrm{.}50$ pound of direct material at $$4\mathrm{.}85$ per pound and $10$ minutes of direct labor at $$21\mathrm{.}20$ per hour.

AH $=$ Actual Hours

SH $=$ Standard Hours

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 and classify each as favorable or unfavorable. $($Indicate the effect of each variance by selecting for favorable, unfavorable, and no variance. Round "Cost per unit" answers to $2$ decimal places.$)$

$(2)$ Compute the direct labor rate and efficiency variances and classify each as favorable or unfavorable. $($Indicate the effect of each variance by selecting for favorable, unfavorable, and no variance.$)$Compute the direct materials price and quantity variances and classify each as favorable or unfavorable. $($Do not round intermediate

calculations.$)$