Logistics Solutions provides order fulfillment services for dot.com merchants. The company martans warehouses that stock items earned by its dotcom clients. When a client receives an order horn a customer, the outer is forwarded to logistics Solutions. which pulls the item from storage, packs it, and ships it to the customer. The company uses a predrtermined variable overhead late based on dree I Labor hous In the most recent month. 200.000 items were shipped to customers using 8,900 direct labor hours The company incurred a total of $32, 040 in variable overhead costs. According to the company's standards 0.03 direct labor-hours are required to fulfill an order for one item and the variable overhead rate is $3.65 per direct labor-hour. According to the standards what variable overhead cost should have been moaned to fill the orders for the 200, 000 items? How much does this differ from the actual variable overhead cost? (Indicate the effect of each variance by selecting "F" tor favorable. "U" for unfavorable, and "None" for no effect (i.e.. zero variance). Round labor hours per Item and overhead cost per hour to 2 decimal places.) Break down the difference computed in (1) above into a variable overhead rate variance and a variable overhead efficiency variance (Indicate the effect of each variance by selecting "F" for favorable. "IT for unfavorable, and Hone" for no effect (i.e.. zero variance).)