arker Plastic, Inc., manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows:

	Standard Quantity		Standard Price (Rate)			Standard Unit Cost
Direct materials (plastic)	10	sq ft.	$	1.13	per sq. ft.	$	11.30
Direct labor	0.3	hr.	$	11.20	per hr.		3.36
Variable manufacturing overhead (based on direct labor hours)	0.3	hr.	$	3.00	per hr.		0.90
Fixed manufacturing overhead $422,280 918,000 units)							0.46

Parker Plastic had the following actual results for the past year:

Number of units produced and sold		1,120,000
Number of square feet of plastic used		11,800,000
Cost of plastic purchased and used	$	14,160,000
Number of labor hours worked		316,000
Direct labor cost	$	3,634,000
Variable overhead cost	$	960,000
Fixed overhead cost	$	373,000

Required: Calculate Parker Plastics direct labor rate and efficiency variances. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable.)