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Erie Company manufactures a mobile fitness device called the Jogging Mate. The company uses standards to control its costs. The labor standards that have been set for one Jogging Mate are as follows: During August, 9,610 hours of direct labor time were needed to make 19,600 units of the Jogging Mate. The direct labor cost totaled $58,621 for the month Required: 1. What is the standard labor-hours allowed (SH) to makes 19,600 Jogging Mates? 2. What is the standard labor cost allowed (SH SR) to make 19,600 Jogging Mates? 3. What is the labor spending variance? 4. What is the labor tate variance and the labor efficiency variance? 5. The budgeted variable manufacturing overhead rate is $4.30 per direct labor-hour. During August, the company incurred $49,972 in variable manufacturing overhead cost Compute the variable overhead rate and efficiency variances for the month (For requirements 3 through 5 , indicate the effect of each voriance by selecting "F" for fovorable, " U " for unfovoroble, and "None" for no effect (i.e., zero variance). Input all amounts os positive values. Do not round intermediate colculations.) (For requirements 3 through 5 , indicate the effect of each variance by selecting " F " for fovorable, " U " for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values. Do not round intermediate calculations.)