Parker Ptostic, Incorporated, manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows: Parker Plastec had the following actuol results for the past year: Required: Calculate Parker Plastic's fixed overhead spending and volume variances and ins over-or underapplied fixed overhead. Note: Indicate the offect of each variance by selecting "F" for faverable, "U" for unfavorable, and "None" for no effect (L.e, zero varlance) variance)