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$)8$ square foot $ $1\mathrm{.}02$ per square foot $ $8\mathrm{.}16$

Direct labor $0\mathrm{.}3$ hour $ $11\mathrm{.}10$ per hour $3\mathrm{.}33$

Variable manufacturing overhead $($based on direct labor hours$)0\mathrm{.}3$ hour $ $2\mathrm{.}60$ per hour $0\mathrm{.}78$

Fixed manufacturing overhead $($$$383,880-$: $914,000$ units$)0\mathrm{.}42$

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

Number of units produced and sold $1,080,000$

Number of square feet of plastic used $11,600,000$

Cost of plastic purchased and used $ $11,600,000$

Number of labor hours worked $312,000$

Direct labor cost $ $3,681,600$

Variable overhead cost $ $800,000$

Fixed overhead cost $ $369,000$

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$).$