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) 9 square foot $ 1.30 per square foot $ 11.70 Direct labor 0.3 hour $ 13.50 per hour 4.05 Variable manufacturing overhead (based on direct labor hours) 0.3 hour $ 1.30 per hour 0.39 Fixed manufacturing overhead ($619,080 938,000 units) 0.66 Parker Plastic had the following actual results for the past year: Number of units produced and sold 1,000,000 Number of square feet of plastic used 12,800,000 Cost of plastic purchased and used $ 15,360,000 Number of labor hours worked 336,000 Direct labor cost $ 4,200,000 Variable overhead cost $ 1,700,000 Fixed overhead cost $ 393,000

Calculate Parker Plastics 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).