Erie Company manufactures a mobile fitness device called the Jogging Mate. The company's labor standards for one Jogging Mate are as follows:

Standard Hours Standard Rate per Hour Standard Cost

$27$ minutes $ $5\mathrm{.}80$ $ $2\mathrm{.}61$

During August, $9,195$ hours of direct labor time were needed to make $19,100$ units of the Jogging Mate. The direct labor cost totaled $$52,412$ for the month.

Required:

What is the standard labor$-$hours allowed $($SH$)$ to makes $19,100$ Jogging Mates?

What is the standard labor cost allowed $($SH $\backslash$times SR$)$ to make $19,100$ Jogging Mates?

What is the labor spending variance?

What are the labor rate variance and the labor efficiency variance?

The budgeted variable manufacturing overhead rate is $$4\mathrm{.}70$ per direct labor$-$hour. During August, the company incurred $$47,814$ in variable manufacturing overhead cost. Compute the variable overhead rate and efficiency variances for the month.