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)	10	sq ft.	$	0.82	per sq. ft.	$	8.20
Direct labor	0.25	hr.	$	10.20	per hr.		2.55
Variable manufacturing overhead (based on direct labor hours)	0.25	hr.	$	1.40	per hr.		0.35
Fixed manufacturing overhead $270,600 902,000 units)							0.30

Parker Plastic had the following actual results for the past year:

Number of units produced and sold		1,020,000
Number of square feet of plastic used		11,000,000
Cost of plastic purchased and used	$	8,800,000
Number of labor hours worked		300,000
Direct labor cost	$	3,000,000
Variable overhead cost	$	400,000
Fixed overhead cost	$	357,000

Calculate Parker Plastics direct labor rate and efficiency variances. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable.)

Direct Labor Rate Variance
Direct Labor Efficiency Variance