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Exercise 8-12 (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 Direct materials (26 pounds per pound) $ 64 Direct labor (2 hours $15 per hour) 30 During June the company incurred the following actual costs to produce 8.200 units Direct materials (133,300 pounds 53.70 per pound) Direct labor (19,00 hours @ $15.15 per hour) $495,060 301,405 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. Required 1 Required 2 Compute the direct materials price and quantity variances, (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance) Standard Cost Actual Cost S Prey 5 of 10 Next > Uy SQ - Standard Quantity AP Actual Price SP- Standard Price (1) Compute the direct materials price and quantity vanances. (2) Compute the direct labor rate variance and the direct labor efficiency variance Complete this question by entering your answers in the tabs below. Required 1 Required Compute the direct labor rate variance and the direct labor effidency variance (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour answers to 2 decimal places.) Acto COST Standard cost