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:

Standard Hours	Standard Rate per Hour	Standard Cost
27 minutes	$5.60	$2.52

During August, 9,290 hours of direct labor time were needed to make 19,000 units of the Jogging Mate. The direct labor cost totaled $51,095 for the month.

Required:

3. What is the labor spending variance?

(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.)