Parker Plastic, Incorporated, manufactures plastic mats to use with roling office chairs. Its standard cost information for last year. follows: Parker Plestic had the following octual results for the post year. Required: Colculate Parker Plastic's directiabor rate ond efficiency variances. Note: Do not round intermediote calculations. Indicate the effect of ench variance by selecting "F" for fovirable, "U" for unfavoroble, and "None" for no effect (i.e., zero variance)