ikyChefs, Incorporated, prepares in$-$flight meals for a number of major airlines. One of the company's products is grilled salmon with lew potatoes and mixed vegetables. During the most recent week, the company prepared $4,400$ of these meals using $1,700$ direct abor$-$hours. The company paid its direct labor workers a total of $$17,000$ for this work, or $$10\mathrm{.}00$ per hour.

According to the standard cost card for this meal, it should require $0\mathrm{.}40$ direct labor$-$hours at a cost of $$9\mathrm{.}40$ per hour.

Required:

What is the standard labor$-$hours allowed $(SH)$ to prepare $4,400$ meals?

What is the standard labor cost allowed $(SHSR)$ to prepare $4,400$ meals?

What is the labor spending variance?

What is the labor rate variance and the labor efficiency variance?

Note: For requirements $3$ and $4,$ 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.

$\backslash$table$[[1.$ Standard labor$-$hours allowed,$],[2.$ Standard labor cost allowed,$],[3.$ Labor spending variance,$],[4.$ Labor rate variance,$],[4.$ Labor efficiency variance,$]]$