Paiker Plastic, Incorporated, manufactures plastic mats to use with roiling office chairs. Its standard cost information for last year Parker Plastic had the following actual tesults for the past yean Required: Calculate Parker Plastics drect labor rate and efficiency varances. Note: Do not round intermediote coleuletions. Indicnte the effect of ench vorience by selecting "F" for favorable, "U" for unfovoroble, and "None" for no effect (i.e, rero variance)