Parker Plastic, Inc., manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows: Standard Quantity Standard Price (Rate) Standard Unit Cost Direct materials (plastic) 8 sq ft. $ 1.02 per sq. ft. $ 8.16 Direct labor 0.3 hr. $ 11.10 per hr. 3.33 Variable manufacturing overhead (based on direct labor hours) 0.3 hr. $ 2.60 per hr. 0.78 Fixed manufacturing overhead ($383,880 914,000 units) 0.42 Parker Plastic had the following actual results for the past year: Number of units produced and sold 1,080,000 Number of square feet of plastic used 11,600,000 Cost of plastic purchased and used $ 11,600,000 Number of labor hours worked 312,000 Direct labor cost $ 3,681,600 Variable overhead cost $ 800,000 Fixed overhead cost $ 369,000

Required: Calculate Parker Plastics direct labor rate and efficiency variances.