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

are as follows:

During August, $5,750$ hours of direct labor time were needed to make $20,000$ units of the Jogging Mate. The direct labor cost totaled

$$102,350$ for the month.

Required:

What is the standard labor$-$hours allowed $($SH$)$ to makes $20,000$ Jogging Mates?

What is the standard labor cost allowed $($SH $SR)$ to make $20,000$ 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 $$4$ per direct labor$-$hour. During August, the company incurred $$21,850$ in

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

Note: 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.