Ene 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: During August, 8,420 hours of direct labor ume were needed to make 19,200 units of the Jogging Mate. The direct labor cost totaled $45,468 for the month. Required: 1. What is the standard labor-hours allowed (SH) to makes 19,200 Jogging Mates? 2. What is the standard labor cost allowed (SH SR) to make 19.200 Jogging Mates? 3. What is the labor spending variance? 4. What is the labor rate variance and the labor eficiency varlance? 5. The budgeted variable manufacturing overhead rate is $4.50 per ditect labor-hour. During August, the company incurred $45.468 in varable manufacturing overhead cost. Compute the varable overhead rate and efficiency variances for the month (For requlrements 3 through 5, Indicate the effect of each varlence by selecting "F" for favorable, "U" for unfovorable, and "None" for no effect (l.e., zero variance). Input all amounts as positive values. Do not round Intermediate caiculations.)