$\backslash$table$[[,$Standard Quantity and Cost,Actual Results$],[$Direct materials,$5$ pounds @ $$7$ per pound,$39,500$ pounds @ $$7\mathrm{.}10$ per pound$],[$Direct labor,$2$ DLH @ $$16$ per DLH$,15,300$ hours @ $$16\mathrm{.}50$ per hour$],[$Overhead$,2$ DLH @ $$12$ per DLH$,$$$192,800$ mits$],[$Units manufactured,,$7,800$ units$]]$

ompute the

$(1)$ direct materials price variance and

$(2)$ direct materials quantity variance.

Jote: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Cost per unit" answers ecimal places.

$Q=$ Actual Quantity

$Q=$ Standard Quantity

$P=$ Actual Price

$P=$ Standard Price