SkyChefs, Incorporated, prepares in$-$flight meals for a number of major airlines. One of the company's products is grilled salmon

with new potatoes and mixed vegetables. During the most recent week, the company prepared $3,400$ 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 $0\mathrm{.}40$ direct labor$-$hours at a cost of $$12\mathrm{.}00$ per hour.

Required:

What is the standard labor$-$hours allowed $($SH$)$ to prepare $3,400$ meals?

What is the standard labor cost allowed $($SH $$ SR$)$ to prepare $3,400$ 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.$)$