Erle Company manufactures a mobile fitness device called the Jogging Mate. The company's labor standards for one

Jogging Mate are as follows:

During August, $9,435$ hours of direct labor time were needed to make $19,300$ units of the Jogging Mate. The direct

labor cost totaled $$55,667$ for the month.

Required:

What Is the standard labor$-$hours allowed $($SH$)$ to makes $19,300$ Jogging Mates?

What Is the standard labor cost allowed $(SHSR)$ to make $19,300$ Jogging Mates?

$3.$ What is the labor spending varlance?

What are the labor rate varlance and the labor efficlency varlance?

The budgeted varlable manufacturing overhead rate is $$4\mathrm{.}30$ per direct labor$-$hour. During August, the company

Incurred $$43,401$ in varlable manufacturing overhead cost. Compute the varlable overhead rate and efficlency

varlances for the month.

Note: For requirements $3$ through $5,$ Indlcate 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

Intermedlate calculations.