help please!

Parker Plastic, incorporated, manufactures plastic mats to use with roling office chairs its standard cost information for last year follows: Parker Plastic had the following actual results for the past year Required: Calculate Parker Plastic's direct labor rate and efficiency variances. Note: Do not round intermediate calculations. Indicate the effect of eoch variance by selecting "F" for favorable, "U* for unfovorable, and "None" for no effect (i.e., zero variance)