Parker Plastic, Incorporated, 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$)12$ square foot $ $1\mathrm{.}10$ per square foot $ $13\mathrm{.}20$

Direct labor $0\mathrm{.}25$ hour $ $13\mathrm{.}20$ per hour $3\mathrm{.}30$

Variable manufacturing overhead $($based on direct labor hours$)0\mathrm{.}25$ hour $ $2\mathrm{.}20$ per hour $0\mathrm{.}55$

Fixed manufacturing overhead $($$$579,080-$: $934,000$ units$)0\mathrm{.}62$

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

Number of units produced and sold $1,280,000$

Number of square feet of plastic used $12,600,000$

Cost of plastic purchased and used $ $12,600,000$

Number of labor hours worked $332,000$

Direct labor cost $ $4,083,600$

Variable overhead cost $ $1,589,000$

Fixed overhead cost $ $389,000$

Required:

Calculate Parker Plastic$$s direct labor rate and efficiency variances.

Note: 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$).$