SkyChefs, Incorporated, prepares in$-$flight meals for a number of major airlines. One of the company's products is grilled salmon with mixed vegetables. During the most recent week, the company prepared $3,500$ of these meals using $1,710$ direct labor$-$hours. The company paid its direct labor workers a total of $$23,940$ for this work, or $$14\mathrm{.}00$ per hour.

According to the standard cost card for this meal, it should require $0\mathrm{.}50$ direct labor$-$hour at a cost of $$13\mathrm{.}50$ per hour.

Requlred:

What is the standard labor$-$hours allowed $(SH)$ to prepare $3,500$ meals?

What is the standard labor cost allowed $($SH $$ SR$)$ to prepare $3,500$ meals?

What is the labor spending variance?

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

Note: For requlrements $3$ and $4,$ Indleate the effect of each varlance by selectlng $"$F$"$ for fovorable, $"$U$"$ for unfovorable, and "None" for no effect $($I$.$e$.,$ zero varlance$).$ Input all amounts as positlve values.

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