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Parker Plastic, Incorporated, manufactures plastic mats to use with rolling office chairs. Its standard cost information for last yeat follows: Parker Plastic had the following actual results for the past year: Required: Calculate Parker Plastic's varable overhead rate and efficiency variances and its over-or underapplied varable overhead Note: Do not round intermediote calculotions. Indicate the effect of each varionce by selecting "FF" for favoroble, " U " for unfevorable, and "None" for no effect (i.e., zero varionce)