Direct materials $($plastic$)9$ square foot $ $1\mathrm{.}08$ per square foot $ $9\mathrm{.}72$

Direct labor $0\mathrm{.}3$ hour $ $11\mathrm{.}30$ per hour $3\mathrm{.}39$

Variable manufacturing overhead $($based on direct labor hours$)0\mathrm{.}3$ hour $ $2\mathrm{.}80$ per hour $0\mathrm{.}84$

Fixed manufacturing overhead $($$$403,040-$: $916,000$ units$)0\mathrm{.}44$

Parker Plastic had the following actual results for the past year:

Number of units produced and sold $1,100,000$

Number of square feet of plastic used $11,700,000$

Cost of plastic purchased and used $ $12,870,000$

Number of labor hours worked $314,000$

Direct labor cost $ $3,799,400$

Variable overhead cost $ $890,000$

Fixed overhead cost $ $371,000$

Required:

Calculate Parker Plastic$$s variable overhead rate and efficiency

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$).$

variable overhead rate variance?

variable overhead efficiency variance?

variable overhead spending variance?