Logistics Solutions provides order fulfilment 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 labor-hours: 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 direct labor-hours are required to fulfill an order for one item and the variable overhead rate is $3.60 per direct labor hour Required: 1. What is the standard labor-hours allowed (SH) to ship 195,000 items to customers? 2. What is the standard variable overhead cost allowed (SH x SR) to ship 195.000 items to customers? 3. What is the variable overhead spending variance? 4 What is the vatiable overhead rate variance and the variabie overhead efficiency variance? (For requirements 3 and 4, Indicate the effect of each variance by selecting "F" for favorable, "U" for unfovorable, and "None " for no effect (i.e., zero variance). Input all omounts as positive values. Do not round intermediate calculations.)