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Parker Plastic, Inc, manufactures plastic mats to use with rolling office chairs. Its standard cost Information for last year follows: Direct materials (plastic) Direct labor Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead $461, eee +922,000 unita) Standard Standard Quantity Standard Price Rate) Unit Cost 12 sq ft. $ 1.45 per sq. ft. $17.40 0.3 hr. $11.90 per hr 3.57 .hr. $ 2.30 per hr 9.69 0.50 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 Direct labor cost Variable overhead cost Fixed overhead cost 1,160,000 12,000,000 $ 16,800,000 320,000 $ 3,744,000 5 1,100, $ 377,000 Required: Calculate Parker Plastic's direct materials price and quantity 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 (.e., zero variance).) Direct Material Price Variance Direct Material Quantity Variance Parker Plastic, Inc., manufactures plastic mats to use with rolling office chairs. Its standard cost Information for last year follows: Direct materials (plastic) Direct labor Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead (5480,480 + 924, eee units) Standard Standard Quantity Standard Price (Rate) Unit Cost 13 sq ft. $ 1.55 per sq. ft. $ 20.15 0.3 hr. $12.10 per hr 3.63 0.3 hr. $ 1.20 per hr. 0.36 0.52 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 Direct labor cost Variable overhead cost Fixed overhead cost 1,180,000 12,100,000 $ 18,150,000 322,000 $ 3,799,600 $ 1,200,000 $ 379,000 Required: Calculate Parker Plastic's direct labor rate and efficiency variances (Do not round Intermediate calculations. Indicate the effect of each verlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (l.e., zero varlance).) Direct Labor Rate Variance FRITHA Direct Labor Efficiency Variana Parker Plastic, Inc, manufactures plastic mats to use with rolling office chairs. Its standard cost Information for last year follows: Direct materials (plastic) Direct Labor Variable manufacturing overhead (based on direct labor hours) Fixed Manufacturing overhead ( 5,914,000 unit) Standard Standard Quantity Standard Price (Kate) Unit Cost Kt. 51.02 per sq.ft. 38.16 0.hr 511.10 per hr 3.33 0.hr $ 2.60 per hr 0.78 0.42 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 Direct labor cost Variable overhead cost Fixed overhead cost 1,680,000 11,600,000 $ 11,600,000 312,00 5 3.681,600 $ 800, ege $ 369,000 Required: Calculate Parker Plastic's variable overhead rate and efficiency variances and its over or underapplied variable overhead. (Do not round Intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (le., zero variance).) Variable Overhead Rate Variance Variable Overhead Eficiency Vanance Vanable Overhead Spending Variance Parker Plastic, Inc., manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows: Direct materials (plastic) Direct labor Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead (5765,000 - 1,020,000 units) Standard Standard Quantity Standard Price (Rate) Unit Cost 12 sq ft. $ 0.73 per sq. ft. $ 8.76 e.65 hr. $10.55 per hr. 6.86 0.65 hr. $ 1.05 per hr 0.68 0.75 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 Direct labor cost Variable overhead cost Fixed overhead cost 1,120,000 12,850,000 $9,141,800 723,000 $ 7.338,450 $ 831,450 $ 754,000 Required: Calculate Parker Plastic's fixed overhead spending and volume variances and its over- or underapplied fixed overhead. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (le, zero variance).) Fixed Overhead Spending Vanance Foxed Overhead Volume Variance Over-or Underapplied Fixed Overhead