Paiker Plastic incorpocated, manidactures plastic mats to use with roling office chairs its standard cost information for last year foliows Paker Plastic had the foliowing actual resuats for the past year: Hequired: Calculate Parkee Piattic s direct labor rate and eflioency variancets. Note Do not rosand intermediate calcuintions. Indicate the effect of ench variance by selecting "F" for favoroble. "U" for unfevorable, and "None" for no effect (i.e., zero verience)