Parker Pastic, incerporated, manufactures plastic mats to use with rolling office chairs. lis standard cost information for last year folont:

$\backslash$table$[[,$Standard Quantity,Standard Frice $($Ratel$,$Standard suit Cest$],[$Direct materials $($plastic$),9.12$ mquare foet,$50\mathrm{.}72$ per square foet,$58\mathrm{.}64],[$Direct laber,Q$.25$ hour,$ $12\mathrm{.}2$e per hour,$3,95],[$Variable manyfacteriay everhead $($based on direct labor hours$),0\mathrm{.}25$ hoar,$$1\mathrm{.}26$ per heyr,$0\mathrm{.}37],[,,,0\mathrm{.}42]]$

Paser Pastic had the fotowing actual results for the past year.

$\backslash$table$[[$Wuber of vaiss profuctd and suld,$1,$ ete $,006],[$Wumber of square feet af plastic used,$11,1200,960],[$Cest of plastic purchased and vied,$43,26$e$,260],[$Nuser of labar hours worked,$47245,260],[$Birect labore cast,$12,091,200],[$Woriable everthead cest,i $315,560],[$Fised everthed cost,$)355,206]]$

fequilect:

Calculate Parker Plastic's drect labor rate and efficiency variances.

Note: Do not reund latermediate calculations. Indicate the eflect of each vailance by selecting $"$F$"$ for faverable, $"$U$"$ for unforvorable, and "None" for no effect $($le$.,$ revo varlance$).$

$\backslash$table$[[$Derect Laber Rata Variance,$],[$Direct Later EFowey Velanet,$]]$