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 $4,400$ of these meals using $1,700$ direct labor$-$hours.

The company paid its direct labor workers a total of $$17,000$ for this work, or $$10\mathrm{.}00$ per hour.

According to the standard cost card for this meal, it should require $0\mathrm{.}40$ direct labor$-$hour at a cost of $$9\mathrm{.}40$ per hour.

Requlred:

What is the standard labor$-$hours allowed $($SH$)$ to prepare $4\mathrm{.}400$ meals?

What is the standard labor cost allowed $($SH $SR)$ to prepare $4,400$ meals?

What is the labor spending variance?

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

Note: For requirements $3$ and $4,$ Indlcate 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 positlve values.