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, 10,140 hours of direct labor time were needed to make 19,000 units of the Jogging Mate. The direct labor cost totaled $56,784 for the month Required: 1. What is the standard laborhours 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 variance? 4. What is the labor rate variance and the labor efficiency variance? 5. The budgeted vatiable manufacturing ovethead iate is $4.50 per direct labor-hour During August, the company incurred $50,700 in variable manufacturing overhead cost. Compute the variable overhead rate and efficiency variances for the month. Note: For requirements 3 through 5 , indicote the effect of each variance by selecting " F " for favoroble, "U" for unfovorable, and "None" for no effect (i.e., zero variance), Input oll amounts os positive values. Do not round intermediate calculations