Parket Plastici, incorporated, manufactures plastic mats to use with rolling office chairs. its standard cost information for last year Pallowis Parket Plastic had the following actual results for the past year? Required: Calculate Parker Plastic's direct labor rate and efficiency vartances. Note: Do not round intermediate calculations. Indicate the effect of eoch variance by selecting "F" for favorable, "U" for uniovorable, and "None" for no effect (i.e., zero varience)