SkyChefs, Incorporated, 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 $6,200$ of

these meals using $1,200$ direct labor$-$hours. The company paid its direct labor workers

a total of $$10,800$ for this work, or $$9\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 $$8\mathrm{.}50$ per hour.

Required:

What is the standard labor$-$hours allowed $($SH$)$ to prepare $6,200$ meals?

What is the standard labor cost allowed $(SHSR)$ to prepare $6,200$ meals?

What is the labor spending variance?

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 $($i$.$e$.,$ zero variance$).$ Input

all amounts as positive values. Do not round intermediate calculations.$)$