Paiker Plastc, incoporated, manufactures plastic mats to use with rolling office chairs. iss standard cost information for last year folown' Parket Plastic had the following actual results for the post year: Bequitied: Casculate Parknt Plaski vayiable overthead rate and efficiency variances and is over. of underappled variable overhead. Nere: Do not round intermediete colculations. Indicate the effect of each veriance by telecting " 1 for favorable, "U" for unfovorsble, end "None" for ne effect (i.e., tero veriance)