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

Actual direct materials used $17,500$ pounds at $$4\mathrm{.}80$ per pound

Actual direct labor used $18,135$ hours at $$34$ per hour

Actual units produced $33,000$

Standard quantity and price per unit for direct materials $0\mathrm{.}50$ pound at $$4\mathrm{.}75$ per pound

Standard quantity and rate per unit for direct labor $0\mathrm{.}50$ hour at $$35$ 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.