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

Actual direct materials used

Actual direct labor used

Actual units produced

Standard quantity and price per unit for direct materials

Standard quantity and rate per unit for direct labor

$AR=$ Actual Rate

$SR=$ Standard Rate

$AQ=$ Actual Quantity

$SQ=$ Standard Quantity

$AP=$ Actual Price

$SP=$ Standard Price

$(1)$ Compute the direct materlals price and quantity varlances.

$(2)$ Compute the direct labor rate and efficlency varlances.

$17,000$ pounds at $$4\mathrm{.}55$ per pound

$17,635$ hours at $$29$ per hour

$32,090$

$50$ pound at $$4\mathrm{.}50$ per pound

$50$ hour at $$30$ per hour