Eno Company manufactures a mobile fitness device called the Jogging Mate. The company uses standards to control its costs. The labor standards that hove been set for one Jogging Mate are as foulows: During August, 9,340 hours of direct lobor time were needed to make 19,400 units of the Jogging Mate. The direct labor cost totaled $57,908 for the month. Required: 1. What is the standard labor-hours allowed (SH) to makes 19,400 Jogging Mates? 2. What is the standard labor cost allowed (SH * SR) to make 19,400 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 $4,70 per direct labot-hour, During August, the company incurred $50,436 in variable manufocturing overhead cost. Compute the variable overhead rate and efficiency variances for the month. (For requirements 3 through 5 , Indicate the effect of each variance by selecting "F" for favorable, " U " for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values, Do not round intermediate calculations.)