Logistics Solutions provides order fulfillment services for dot.com merchants. The company maintains warehouses that stock items carried by its dot.com clients. When a client recelves an order from a customer, the order is forwarded to Logistics Solutions, which pulls the item from storage, packs it, and ships it to the customer. The company uses a predetermined variable overhead rate based on direct laborthours. In the most recent month, 195,000 items were shipped to customers using 8,600 direct labor-hours. The company incurred a total of $30,530 in variable overhead costs. According to the company's standards, 0.04 drect labor-tours are required to fulfill an order for one item and the variable overhead fate is $3.60 per direct laborhoue. Required: 1. What is the standard labor-hours allowed (SH) to ship 195,000 items to customers? 2. What is the standard variable oveeheod cost allowed (5H * 5F) to ship 795,000 a ems to customers? 3. What is the variable overhead spending variance? 4. What is the variable overtead rate varlance and the variable overhead efficiency variance? (For requirements 3 and 4 , indicate the effect of each varlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (l.e-, zero variance), Input all amounts as positive values. Do not round intermediate calculations.)