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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: Standard Standard Rate Standard Hours Der Hour Cost 24 minutes $6.20 52.48 int During August. 8.250 hours of direct labor time were needed to make 19.200 units of the Jogging Mote. The direct labor cost totaled $49,500 for the month Required: 1. What is the standard labor hours allowed (SH) to makes 19,200 Jogging Mates? 2. What is the standard tabor cost allowed (SHSR) to make 19,200 Jogging Motos? 3. What is the labor spending variance? 4. What is the labor rate variance and the labor efficiency variance? 5 the budgeted variable manufacturing overhead rote is $10 per direct lobor hour During August, the company incurred $39,600 in variable manufacturing overhead cost. Compute the variable overhead rote and officiency variances for the month (For requirements through 5, indicate the effect of each variance by selecting "P" for favorable, "U" for unfavorable, and "None" for no effect (.e. zero variance). Input all amounts as positive values. Do not round intermediate calculations.) W 7.680 $ 47616 $ 18840 De 1 Standard labor hours allowed 2 Standard labor cost allowed 3 Labor spending vanance 4 Laborrate variance Labor efficiency variance Vanable overhead rate variance F U U