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.	$	1.20	per sq. ft.	$	9.60
Direct labor	0.3	hr.	$	13.30	per hr.		3.99
Variable manufacturing overhead (based on direct labor hours)	0.3	hr.	$	2.40	per hr.		0.72
Fixed manufacturing overhead ($599,040 936,000 units)							0.64

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

Number of units produced and sold		1,300,000
Number of square feet of plastic used		12,700,000
Cost of plastic purchased and used	$	13,970,000
Number of labor hours worked		334,000
Direct labor cost	$	4,141,600
Variable overhead cost	$	1,620,000
Fixed overhead cost	$	391,000

Required: 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, and "None" for no effect (i.e., zero variance).)

\begin{tabular}{|l|l|} \hline Direct Labor Rate Variance & \\ \hline Direct Labor Efficiency Variance & \\ \hline \end{tabular}