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, 10,310 hours of direct labor time were needed to make 19,200 units of the Jogging Mate. The direct labor cost totaled 559.798 for the month. Required: 1. What is the standard lebor-hours allowed (SH) to makes 19,200 Jogging Motes? 2. What is the standard labor cost allowed (SH SR) to make 19,200 Jogging Mates? 3. What is the lobor spending variance? 4. What are the labor rate variance and the labor efficiency variance? 5. The budgeted variable manufocturing overhead rate is $4.50 per direct labor-hour. During August, the company incurred $1,550 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., xero variance). Input all amounts as positive values. Do not round intermediate calculations