lahshsowouwhwkwlwjsbwkwpwhsbs

ShippersRUs provides logistic support services for on-line merchants. The company maintains warehouses that stock items carried by the on-line clients. When a client receives an order from a customer, the order is forwarded to ShippersRUs, 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, 150,000 items were shipped to customers using 1,300 direct labor-hours. The company incurred a total of $8,500 in variable overhead costs.

According to the company's standards, 0.01 direct labor-hours are required to fulfill an order for one item and the variable overhead rate is $2.25 per direct labor-hour.

What is the standard labor-hours (SH) to ship 150,000 items?