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 $6,300$ of these meals using $1,800$ direct

labor$-$hours. The company paid its direct labor workers a total of $$18,000$ for this work, or $$10\mathrm{.}00$ per hour.

According to the standard cost card for this meal, it should require $0\mathrm{.}30$ direct labor$-$hours at a cost of $$9\mathrm{.}20$ per hour.

Required:

What is the standard labor$-$hours allowed $($SH$)$ to prepare $6,300$ meals?

What is the standard labor cost allowed $($SH $SR)$ to prepare $6,300$ 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.$)$