Ene Company manufactures a moblie fitness device called the Jogging Mafe The company uses standards to control its costs. The tabor standards that have been set for one Jogging Mate are as follows During August, 8,760 hours of direct labor time were needed to make 19,900 units of the Jogging Mate. The direct labor cost totaled $53,436 for the month Required: 1. What is the standard labor-hours allowed (SH) to makes 19,900 Jogging Mates? 2. What is the standard labor cost allowed (SH . SR) to make 19.900 Joging Motes? 3 What is the labor spending variance? 4. What is the labor rate variance and the labor efficency variance? 5 The budgeted variable manufocturing overhead rate is $4.50 per direct labor hour During August, the company incurred $45,552 in variable manufacturing overhead cost Compute the variable ovethead rate and efficiency variances for the month. (For requirements 3 through 5 , indicate the effect of each varionce by selecting "Fin for fovorable, "U" for unfovoroble, and "None" for no effect (i.e., zero varionce). Input all amounts as positive volues. Do not round intermediate calculations.)