1. What is the standard labor -hours allowed (SH) to ship 130,000 items to customers? 2. What is the standard variable overhead cost allowed (SH x SR) to ship 130,000 items to customers? 3. What is the variable overhead spending variance? 4. What is the variable overhead rate variance and the variable overhead efficiency variance? (For requirements 3 and 4, indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values. Do no round intermediate calculations.) 1. Standard quantity of labor-hours allowed 2. Standard variable overhead cost allowed 3 Variable overhead spending variance 4. Variable overhead rate variance Variable overhead efficiency variance