$\backslash$table$[[\backslash$table$[[$Direct materials $($plastic$)],[-]],$Standard Quantity,Standard Price $($Rate$),\backslash$table$[[$Standard Uns$],[$Cost$]]],[13$ square foot,$ $8\mathrm{.}70$ per square foot,$ $9\mathrm{.}10],[$Variable manyfactoring overhead $($based on direct labor hsars$),\backslash$table$[[0\mathrm{.}25$ Mour$],[0.25$ hgur $.]],$$ $12\mathrm{.}20$ ger hour,$3\mathrm{.}95],[$Fixed manufacturing overheas $(5500,040926,020$ units$),,$$ $1\mathrm{.}40$ per hour,$8.35],[,,8\mathrm{.}54]]$

Parker Pisstic had the following accual results for the past year:

$\backslash$table$[[\backslash$table$[[$Number of units produced and sold$],[$Number of spaare feet of plastic used$]],1,200,609],[$Cost of plastic purchased and used,$12,260,600],[$Number of labor hours worked,$ $7,323,200],[$Direct labor cost,$324,$ ene$],[$Variable everhead cast,$ $3,855,600],[$Fixed overhead cost,$ $1,360,00],[,5341,06\%]]$

Required:

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

Note: Do not round intermediate calculations. Indicate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfaworable, and "None" for no effect $($l$.$e$.,$ zero variance$).$

$\backslash$table$[[\backslash$table$[[$Variable Overhead Rate Variance$],[$Veriable Overhead Eflciency Variance$]],598,453,$U$],[,530,006,$U$],[$Varlabie Overhead Spending Variance,$5$ B$4$E$,400,$U$]]$

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