vEasy Roller, Inc., manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows: Standard Quantity Standard Price (Rate) Standard Unit Cost Direct costs Plastic 12 sq ft. $ 0.75 per sq. ft. $ 9.00 Direct labor .25 hr. 12.00 per hr. 3.00 Variable manufacturing overhead 1.20 per direct labor hour 0.30 Fixed manufacturing overhead ($360,000/900,000 units) 0.40 Easy Roller had the following actual results for the past year. Number of units produced and sold 1,000,000 Number of square feet of plastic used 11,800,000 Cost of plastic purchased and used $ 8,260,000 Number of labor hours worked 245,000 Direct labor cost $ 2,891,000 Variable overhead cost $ 318,500 Fixed overhead cost $ 355,000 Required: Calculate Easy Roller's variable overhead rate and efficiency variances and its over- or underapplied variable overhead. (Input all amounts as positive values. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Do not round intermediate calculations. Omit the "tiny_mce_markerquot; sign in your response.) Variable overhead rate variance $ (Click to select)NoneFU Variable overhead efficiency variance $ (Click to select)UFNone Total spending variance $ (Click to select)OverappliedUnderapplied.