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Exercise 23-12 (Algo) Direct materials and direct labor variances LO P3 Camila Company has set the following standard cost per unit for direct materials and direct labor. During June the company incurred the following actual costs to produce 8,900 units. Directmaterials(145,000pounds(2$3,75perpound)Directlabor(30,300hoursa$14.20perhour)$54,750430,260 Direct labor (30,300 hours \& $14.20 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 variance and the direct labor efficiency variance Complete this question by entering your answers in the tabs below. Complete this question by entering your answers in the tabs below. Compute the direct labor rate variance and the direct labor efficiency variance. (Indicate the effect of each variance by selecting favorable, unfavorable, or ni variance. Round "Rate per hout" answers to 2 dedmal places.)