Logistics Solutions mainteins warehouses that stock items carried by its

dot.com clients. When a client receives an order from a

customer, the order is forwerded to Logistics Solutions, which pulls the item from storoge, pocks it$,$ ond ships it to the customer. The

company uses a predetermined variable overhead rote based on direct labor$-$hours.

In the most recent month, $135,000$ items were shipped to customers using $5,000$ direct labor$-$hours. The compony incurred a total of

$$14,750$ in varisble overhesd costs.

According to the company's standerds, $0\mathrm{.}04$ direct labor$-$hour is required to fulfill on order for one item and the variable overhesd rate

is $$3\mathrm{.}00$ per direct labor$-$hour.

Requlred:

What is the standard iabor$-$hours allowed $($SH$)$ to ship $135,000$ items to customers?

What is the standard variable overheod cost allowed $(SHSR)$ to ship $135,000$ items to customers?

What is the variable overhesol spending variance?

What are the variable overheod rate variance and the variable overhesd efficiency variance?

Note: For requirements $3$ and $4,$ Indicate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and

"None" for no effect $($I$.$e$.,$ zero varlance$).$ Input all amounts as positive values. Do not round intermediate calculations.