SkyChefs, Incorporated, prepares in$-$flight meals for a number of major airlines. One of the company's products is grilled salmon wit mixed vegetables. During the most recent week, the company prepared $4,800$ of these meals using $1,400$ direct labor$-$hours. The company paid its direct labor workers a total of $$18,200$ for this work, or $$13\mathrm{.}00$ per hour.

According to the standard cost card for this meal, it should require $0\mathrm{.}30$ direct labor$-$hour at a cost of $$12\mathrm{.}50$ per hour.

Required:

What is the standard labor$-$hours allowed $($SH$)$ to prepare $4,800$ meals?

What is the standard labor cost allowed $)$ to prepare $4,800$ meals?

What is the labor spending varlance?

What are the labor rate varlance and the labor efficlency varlance?

Note: For requirements $3$ and $4,$ Indleate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($l$.$e$.,$ zero varlance$).$ Input all amounts as positive values.

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