Erle Company manufactures a mobile 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: During August, 9,670 hours of direct labor time were needed to make 19,800 units of the Jogging Mate. The direct labor cost totaled $58,987 for the month. Required: 1. What is the standard labor-hours allowed (SH) to makes 19,800 Jogging Mates? 2. What is the standard labor cost allowed (SH SR) to make 19,800 Jogging Mates? 3. What is the labor spending varlance? 4. What is the labor rate variance and the labor efficiency varlance? 5. The budgeted varlable manufacturing overhead rate is $4.10 per direct labor-hour. During August, the company incurred $44,482 In variable manufacturing overhead cost. Compute the varlable overhead rate and efficiency variances for the month. (For requlrements 3 through 5 , Indlcate the effect of each varlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (l.e., zero varlance). Input all amounts as positlve values. Do not round Intermedlate calculations.)