Etle Company manufactures a moblle fithess 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: Duning August, 9.705 hours of direct laboc time were needed to make 19.900 units of the Jogging Mate. The clirect labor cost totiled $53.378 for the month. Required: 1. What is the standard labor hours allowed (SH) to makes 19.900 Jogging Mates? 2. What is the standatd labor cost allowed (5H = SR) to make 19.900 Jogging Mates? 3. What is the labor spending variance? 4. What is the labor rate variance and the tabor efficiency vatiance? 5. The budgeted variable manufacturing owerhead rate is $4.30 per direct labor-hout. During August, the company incured $44,643 in varinble manufacturing overhead cost, Compute the variable overhead rate and efficiency variances for the month. (For requirements 3 through 5 , indicnte the effect of eoch variance by selecting F " for favornble, " U " for unfavorable, and "None" for no effect (i.e.. zero voriance). Input oll omounts as positive values. Do not round intermediote calculations.)