Logistics Solutions maintalns warehouses that stock Items carrled by Its dot.com clients. When a cllent 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 varlable overhead rate based on direct labor-hours. In the most recent month, 140,000 Items were shipped to customers using 5,300 direct labor-hours. The company Incurred a total of \\( \\$ 15,900 \\) in varlable overhead costs. According to the company's standards, 0.03 direct labor-hour is required to fulfill an order for one Item and the varlable overhead rate Is \\( \\$ 3.05 \\) per direct labor-hour. Required: 1. What is the standard labor-hours allowed (SH) to ship 140,000 Items to customers? 2. What is the standard varlable overhead cost allowed (SH \\( \\times \\mathrm{SR} \\) ) to ship 140,000 Items to customers? 3. What is the varlable overhead spending varlance? 4. What are the varlable overhead rate varlance and the varlable overhead efficlency varlance? Note: For requlrements 3 and 4 , Indlcate the effect of each varlance by selecting \"F\" for favorable, \"U\" for unfavorable, and \"None\" for no effect (l.e., zero varlance). Input all amounts as positlve values. Do not round Intermedlate calculations