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Lucia Company has set the following standard cost per unit for direct materials and direct labor. Direct materials ( 15 pounds $3 per pound) Direct labor ( 3 hours e $15 per hour) $45 During May the company incurred the following actual costs to produce 8,800 units. Direct materials (134,700 pounds e $2.80 per pound) $377,160 Direct labor (29,500 hours e $15.10 per hour) 445,450 AR= Actual Rate SR= Standard Rate AQ= Actual Quantity SQ= Standard Quantity AP= Actual Price SP= Standard Price (1) Compute the direct ma arials price and quantity variances. (2) Compute the direct labor rate variance and the direct labor efficiency variance. Compute the direct materials price and quantity variances. Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Compute the direct labor rate variance and the direct labor efficiency variance: Note: Indicate the effect of each variance by selecting favorabie, unfavorable, or no variance. Round "Rate per hout" answers to 2