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Parker Plastici Incorporated, manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows: Parker Pasuc nad the tollowing actual resuis tor the past year: Required: Calculate Parker Plastic's 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 unfavorabie, and "None" for no effect (i.e., zero variance)