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Erie 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: Standard Rate Standard Standard Hours per Hour Cost 27 minutes $5.80 $2.61 During August, 9.20 hours of direct labor time were needed to make 19,100 units of the Jogging Mate. The direct labor cost totaled $51,548 for the month Required: 1. What is the standard labor-hours allowed (SH) to makes 19,100 Jogging Mates? 2. What is the standard labor cost allowed (SHSR) to make 19,100 Jogging Mates? 3. What is the labor spending variance? 4. What is the labor rate variance and the labor efficiency variance? 5. The budgeted variable manufacturing overhead rate is $4.10 per direct lobor-hour During August, the company incurred $46,025 in variable manufacturing overhead cost. Compute the variable overhead rate and efficiency variances for the month. (For requirements through 5, indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable and "None" for no effect (l.e., zero variance). Input all amounts as positive values. Do not round intermediate calculations.) 1. Standard Inbor hours allowed 2. Standard labor costalowed 3. Labor spending variance 4. Labor rate variance 4. Labor efficiency variance 5 Variable overhead rate variance 5. Variatie overhead officiency variance SkyChefs, Incorporated, prepares in-flight meals for a number of major airlines. One of the company's products is grilled salmon in ditt sauce with baby new potatoes and spring vegetables. During the most recent week, the company prepared 6.500 of these meals using 3,200 direct labor-hours. The company paid its direct labor workers a total of $36,800 for this work, or $11.50 per hour According to the standard cost card for this meal, it should require 0,50 direct labor-hours at a cost of $11.00 per hour. Required: 1. What is the standard labor hours allowed (SH) to prepare 6.500 meals? 2. What is the standard labor cost allowed (SHSR) to prepare 6,500 meals? 3. What is the labor spending variance? 4. What is the labor rate variance and the labor efficiency variance? (For requirements 3 and 4, indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect fi.e., zero variance). Input all amounts as positive values. Do not round intermediate calculations.) 1. Standard labor hours allowed 2. Standard labor cost allowed 3. Labor spending variance 4. Labor rate variance 4. Labor efficiency variance