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, 8,490 hours of direct labor time were needed to make 19,300 units of the Jogging Mate. The direct labor cost totaled $46,695 for the month. Required: 1. What is the standard labor-hours allowed (SH) to makes 19,300 Jogging Mates? 2. What is the standard labor cost allowed (SH SR) to make 19,300 Jogging Mates? 3. What is the labor spending varlance? 4. What are the labor rate varlance and the labor efficlency varlance? 5. The budgeted varlable manufacturing overhead rate is $4.70 per direct labor-hour. During August, the company incurred $47,544 In varlable manufacturing overhead cost. Compute the varlable overhead rate and efficlency varlances for the month. Note: For requlrements 3 through 5, Indicate the effect of each varlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (I.e., zero varlance). Input all amounts as positive values. Do not round intermediate calculations