Standard QuantityStandard Price $($Rate$)$Standard Unit CostDirect materials $($plastic$)10$square foot$ $1\mathrm{.}13$per square foot$ $11\mathrm{.}30$Direct labor$0\mathrm{.}3$hour$ $11\mathrm{.}20$per hour$3\mathrm{.}36$Variable manufacturing overhead $($based on direct labor hours$)0\mathrm{.}3$hour$ $3\mathrm{.}00$per hour$0\mathrm{.}90$Fixed manufacturing overhead $($$$422,280918,000$ units$)0\mathrm{.}46$

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

Number of units produced and sold$1,120,000$Number of square feet of plastic used$11,800,000$Cost of plastic purchased and used$ $14,160,000$Number of labor hours worked$316,000$Direct labor cost$ $3,634,000$Variable overhead cost$ $960,000$Fixed overhead cost$ $373,000$

Required:

Calculate Parker Plastic$$s variable overhead rate and efficiency variances and its over$-$ or underapplied variable overhead.