Packer Plastic, Incorporated, manufactures plastic mats to use with rolling office chairs. Its standard cest information for last year folows: Parker Piastic had the following actual results for the past year: Aequiredi Calculate Paiker. Plaslich d-ect inaterials price and quantif variances. Note: Do not round intermediate caiculations. Indicate the effect of each varlance by selecting "FN for favorable. "U\% for untovorabie, and "None' for no effect (Le., rero veriance)