The following information relates to production activities of Mercer Manufacturing for the year.

Actual direct materials used $16,200$ pounds at $$4\mathrm{.}15$ per pound

Actual direct labor used $16,835$ hours at $$21$ per hour

Actual units produced $30,400$

Standard quantity and price per unit for direct materials $0\mathrm{.}50$ pound at $$4\mathrm{.}10$ per pound

Standard quantity and rate per unit for direct labor $0\mathrm{.}50$ hour at $$22$ per hour

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 and efficiency variances.Complete this question by entering your answers in the tabs below.

Required $1$

Required $2$

Compute the direct materials price and quantity variances.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.