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, $10,490$ hours of direct labor time were needed to make $19,800$ units of the Jogging Mate. The direct labor cost totaled

$$57,695$ for the month.

Required:

What is the standard labor$-$hours allowed $($SH$)$ to makes $19,800$ Jogging Mates?

What is the standard labor cost allowed $($SH $SR)$ to make $19,800$ Jogging Mates?

What is the labor spending varlance?

What is the labor rate varlance and the labor efficlency variance?

The budgeted variable manufacturing overhead rate is $$4\mathrm{.}30$ per direct labor$-$hour. During August, the company incurred $$50,352$ in

varlable manufacturing overhead cost. Compute the variable overhead rate and efficlency variances for the month.

$($For requlrements $3$ through $5,$ Indicate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None"

for no effect $($l$.$e$.,$ zero varlance$).$ Input all amounts as positive values. Do not round Intermedlate calculations.$)$