4 Erle Company manufactures a moblle fitness device called the Jogging Mate. The company uses standards to control its costs. The labor standards that have been set for one Jogging Mate are as follows: Standard Hours 3e minutes Standard Rate per Hour Standard Cost points $5.8e $2.9e During August, 10.180 hours of direct labor time were needed to make 19,100 units of the Jogging Mate. The direct labor cost totaled S58,026 for the month eBook Required 1. What Is the standard labor-hours allowed (SH) to makes 19,100 Jogging Mates? 2. What is the standard labor cost allowed (SHx SR) to make 19,100 Jogging Mates? 3. What is the labor spending variance? 4. What is the labor rate variance and the labor efficiency variance? 5. The budgeted variable manufacturing overhead rate is $4.10 per direct labor-hour. During August, the company Incurred $50,900 In variable manufacturing overhead cost. Compute the varlable overhead rate and efficiency varlances for the month. Hint Print References (For requlrements 3 through 5, Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (l.e., zero varlance). Input all amounts as posltive values. Do no round Intermedlate calculetlons.) 1. Standard labor-hours allowed 2Standard labor cost allowed 3. Labor spending variance 4. Labor rate variance Labor efficiency variance 5. Variable overhead rate variance Variable overhead efficiency variance