SkyChefs, Incorporated, prepares in-flight meals for a number of major airlines. One of the companys 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 $10.00 per hour.

According to the standard cost card for this meal, it should require 0.30 direct labor-hours at a cost of $9.20 per hour.

Required:

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

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

3. What is the labor spending variance?

4. What is the labor rate variance and the labor efficiency variance?

(For requlrements 3 and 4 , Indlcate the effect of each varlence by selectlng "F" for fovorable, "U" for unfevorable, and "None" for no effect (l.e., zero varlence). Input all amounts as posltlve volues. Do not round Intermedlete celculetlons.)