Pakker 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: Hequired. Calculate Parker Plastic's variable overhead rase and etficiency vanances and its over- or underepolied variable ovechead. Note: De not round intermediate calculations. Indicate the effect of esch varlance by selecting " F " for favorable, " U * for unfavorable, and "None" for no effect (i.e., rere varience)