Erie Company manufactures a mobile 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, 9,110 hours of direct labor time were needed to make 19,000 units of the Jogging Mate. The direct labor cost totaled $51,927 for the month Required: 1. What is the standard labor-hours allowed (SH) to makes 19,000 Jogging Mates? 2. What is the standard labor cost allowed (SH SR) to make 19,000 Jogging Mates? 3. What is the labor spending varlance? 4. What is the labor rate variance and the labor efficiency variance? 5. The budgeted variable manufacturing overhead rate is $4.50 per direct labor-hour. During August, the company incurred $47,372 in variable manulacturing 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 fovorable, " U " for unfovorable, and "None" for no effect (i.e, zero vorionce). Input all omounts as positive values. Do not round intermediate colculations.)