Ene Company manufactures a mobile fitness device catled the Jogging Mate. The company uses standards to control ins costs. The labor standards that have been set for one Jogging Mate are as follows. Durtng August, 10,440 hours of direct labor tame were needed to make 19,500 units of the Jogging Mate. The dilrect labor cost totaled $62.640 for the month. Requlred: 1. What is the standard labor-hours allowed (SH) to makes 19,500 Jogging Mates? 2. What is the standard labor cost allowed (SSH5 R) to make 19,500 Jogging Mates? 3. What is the labor spending vartance? 4. What is the labor rate varnance and the labor efticiency vartance? 5. The budgeted vartable manufacturing overhead rate I5 $4,30 per direct labor-hour Duning August, the company incumed $50,12 in variable manufactunng overhead cost. Compute the variable overhead rate and efficlency vorlances for the month. (For requlrements 3 through 5, Indlcete the effect of each voriance by selecting "F" for fovorable, "U= Por unfovorable, and "None" for no effect (l.e, zero verlonce). Input all amounts as positive values. Do not round Intermediote celculations.)