The management at an auto manufacturer planned to terminate production due to labor issues that were consuming most of the profits. For years, the strong union at this facility did some tough negotiating with the company's corporate headquarters. In a companywide vote, employees agreed to walk away from union membership in order to keep the factory open and save their jobs. The National Labor Relations Board (NLRB) agreed that it was in the best interest of the employees. was started to take away the rights of union representation at the factory.

Skychefs, inc. prepares in-flight meals for a number of major airlines. one of the company's products is grilled salmon in dill sauce with baby new potatoes and spring vegetables. during the most recent week, the company prepared 4000 of these meals using 960 direct labor hours. the company paid these direct labor workers a total of $19,200 for this work, or $20.00 per hour. according to standard cost card for this meal, it should require 0.25 direct labour-hours at a cost of $19.75 per hour.1. what is the standard labor-hours allowed (sh) to prepare 4,000 meals? 2. what is the standard labor cost allowed (sh x sr) to prepare 4,000 meals? 3. what is the labor spending variance? 4. what is the labor rate variance and the labor efficiency variance?