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 $ $1\mathrm{.}45$ per square foot $ $17\mathrm{.}40$

Direct labor $0\mathrm{.}3$ hour $ $11\mathrm{.}90$ per hour $3\mathrm{.}57$

Variable manufacturing overhead $($based on direct labor hours$)0\mathrm{.}3$ hour $ $2\mathrm{.}30$ per hour $0\mathrm{.}69$

Fixed manufacturing overhead $($$$461,000-$: $922,000$ units$)0\mathrm{.}50$

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

Number of units produced and sold $1,160,000$

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

Cost of plastic purchased and used $ $16,800,000$

Number of labor hours worked $320,000$

Direct labor cost $ $3,744,000$

Variable overhead cost $ $1,100,000$

Fixed overhead cost $ $377,000$

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$).$