Parker Plastic, Incorporated, manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year followit: Porker Plastic had the following actual results for the past yeor: Required: Calculere Porker Plostic's direct labor rase and elficiency variances. Note: Do not round intermediate celculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfevorsble, snd "None" for no effect (5.0., zero variance)