SkyChefs, Incorporated, prepares in$-$filight meals for a number of major alrlines. 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 pald 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 $4,400$ meals?

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

What is the labor spending varlance?

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

Note: For requlrements $3$ and $4,$ Indlcate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and

"None" for no effect $($I$.$e$.,$ zero varlance$).$ Input all amounts as positive values.