Direct materials (plastic)	15	sq ft.	$	0.90	per sq. ft.	$	13.50
Direct labor	0.25	hr.	$	12.60	per hr.		3.15
Variable manufacturing overhead (based on direct labor hours)	0.25	hr.	$	1.80	per hr.		0.45
Fixed manufacturing overhead ($539,400 930,000 units)							0.58

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

Number of units produced and sold		1,240,000
Number of square feet of plastic used		12,400,000
Cost of plastic purchased and used	$	9,920,000
Number of labor hours worked		328,000
Direct labor cost	$	3,968,800
Variable overhead cost	$	1,350,000
Fixed overhead cost	$	385,000

Required: Calculate Parker Plastics direct labor rate and efficiency variances.