SkyChefs, Inc., prepares in$-$flight meals for a number of major airlines. One of the company$$s products is grilled salmon in dill sauce with baby new potatoes and spring vegetables. During the most recent week, the company prepared $6,700$ of these meals using $1,300$ direct labor$-$hours. The company paid its direct labor workers a total of $$16,900$ for this work, or $$13\mathrm{.}00$ per hour.

According to the standard cost card for this meal, it should require $0\mathrm{.}20$ direct labor$-$hours at a cost of $$12\mathrm{.}50$ per hour.

Required:

$1.$ What is the standard labor$-$hours allowed $($SH$)$ to prepare $6,700$ meals?

$2.$ What is the standard labor cost allowed $($SH $\backslash$times SR$)$ to prepare $6,700$ meals?

$3.$ What is the labor spending variance?

$4.$ What is the labor rate variance and the labor efficiency variance?