4 please help with answering this question. thank you

+ Parker Plastic, Inc., manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows: Standard Standard Price Standard Quantity (Rate) Unit Cost Direct materials (plastic) 13 sq ft. $ 1.55 per sq. ft. $20.15 Direct labor 0.3 hr. $12.10 per he. 3.63 Variable manufacturing overhead (based on direct labor hours) 0.3 hr. $ 1.20 per he. 0.36 Fixed manufacturing overhead 0.52 (5480,480 - 924,000 unita) 115.25 Book Parker Plastic had the following actual results for the past year: Hn Print erences Number of units produced and sold Number of square feet of plastie used Cost of plastic purchased and used Number of labor hours worked Direct labor cost Variable overhead cost Pixed overhead cost 1.180,000 12.100,000 $18,150,000 322,000 $ 3,799,600 $ 1.200,000 5 379,000 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 " for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) ht rences Variable Overhead Rate Variance Variable Overhead Eiciency Variance Variable Overhead Spending Variance