labor standards that have been set for one Jogging Mate are as follows: During August, 9.535 hours of direct labor time were needed to make 19.700 units of the Jogging Mate. The direct labor cost totaled $52.443 for the month. Required: 1. What is the standard labor-hours allowed (SH) to makes 19700 Jogging Mates? 2. What is the standard labor cost allowed (SH SR) to make 19,700 Jogging Mates? 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 rate is $4.50 per direct labor hour. During August, the company incurred $45,768 in variable manufacturing overhead cost. Compute the variable overhead rate and efficlency variances for the month. (For requirements 3 through 5 , indicate the effect of each varionce by selecting " F " for favorable, "U" for unfavorable, and "None" for no effect (i.e,, zero variance), Input all amounts as positive values. Do not round intermediote calculotions.)