Erie Company manufactures a moblle 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: Duting August, 8,220 hours of direct labor time were needed to make 19,000 units of the Jogging Mate. The direct labor cost totaled $45.210 for the month. Required: 1. What is the standard labor-hours allowed (SH) to makes 19,000 Jogging Mates? 2. What is the standard labor cost allowed (SH - SP) to make 19.000 Jogging Mates? 3. What is the labor spending vartance? 4. What is the labor rate vangance and the labor efficiency varionce? 5. The budgeted variable manufacturing overhead rate is $4.50 per direct labor hour. Durng August, the company incurred $44.388 in Varlable manufactuing overtiead cost. Compute the variable oveitied rate and elficlency variances for the month. (For requirements 3 through 5 , indicate the effect of each varionce by selecting "F" for fovorable. "U* for unfavorable, and "None" for no effect (l.e., zero voriance). Input oll amounts os positive values. Do not round intermediate calculations.)