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Parker Plastic, Inc., manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows: Standard Standard Quantity Standard Price (Rate) Unit Cost Direct materials (plastic) 10 sq ft. $ 1.40 per sq. ft. $ 14.00 Direct labor 0.3 hr. $13. 70 per hr. 4.11 Variable manufacturing overhead (based on direct labor hours) 0.3 hr. $ 1.50 per hr. 0.45 Fixed manufacturing overhead ($639, 200 : 940, 000 units) 0.68 Parker Plastic had the following actual results for the past year: Number of units produced and sold 1, 020, 000 Number of square feet of plastic used 12,900, 000 Cost of plastic purchased and used $ 16,770,000 Number of labor hours worked 338, 000 Direct labor cost 4, 258, 800 Variable overhead cost 1, 760, 000 Fixed overhead cost 395, 000 Required: Calculate Parker Plastic's direct labor rate and efficiency variances. (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).) Direct Labor Rate Variance Direct Labor Efficiency Variance