there are some solbeed with direct materials. this one says direct labor. any help would be appreciated, ive been stuck

Chapter 9 Homework Save 1.5 6 H 305 Parker Plastic, Incorporated, manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows Direct materials (plastic) Direct labor Variable nanufacturing overhead (based on direct labor hours) Fixed manufacturing overhead (s500,040 926,000 units) Parker Plastic had the following actual results for the past year Number of units produced and sold Number of square feet of plastic used Cost of plastic purchased and used Number of Labor hours worked Variable overhead cost Direct labor cost Fixed overhead cost Required: 1,200,000 12,200,000 $ 7,320,000 324,000 $ 3,855,600 5 1,300,000 5 381,000 Standard Quantity 13 square foot 0.25 hour Standard Price (Rate) $ 0.70 per square foot $ 12.20 per hour 0.25 hour $ 1.40 per hour 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 unfavorable, and "None" for no effect (ie., zero variance). Direct Labor Rate Variance Direct Labor Efficiency Vinance Help Save & Exit Submit Check my work Standard Unit Cost $ 9.10 3.05 0.35 0.54