Logistics Solution provides order fulfillment services for dot.com merchants. The company maintains warehouses that stock items carried by its dot.com clients. When a client receives 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, 115,000 items were shipped to customers using 3,800 direct labor-hours. The company incurred a total of $10,450 in variable overhead costs. According to the company's standards, 0.04 direct labor-hours are required to fully an order for one intern and the variable overhead rate is $2.80 per direct labor-hour. Required: 1. According to the standard, what variable overhead cost should have been incurred to fill the orders for the 115,000 items? How much does this differ from the actual variable overhead cost