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

Standard Hours Standard Rate per Hour Standard Cost

$30$ minutes $ $6\mathrm{.}00$ $ $3\mathrm{.}00$

During August, $10,640$ hours of direct labor time were needed to make $20,000$ units of the Jogging Mate. The direct labor cost totaled $$62,776$ 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 $\backslash$times 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 $$4\mathrm{.}70$ per direct labor$-$hour. During August, the company incurred $$53,200$ 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.