Parker Plastic, incoiporated, manufactures plastic mats to use with rolling office chaits, its standard cost information for last yeat follows: Parker Plastic had the following actual results for the past year: Required: Calculate Parker Plastic's disect materials price and quantity varilinces, Note: Do not round intermediate colculations. Indicate the effect of each variance by selecting "F' for favorable, "U" for unfovornble, and "None" for no effect (i.e., zero variance)