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Parker Plastic had the following actual results for 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

unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$

Answer is not complete.