Logistics Solutions 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, $180,000$ items were shipped to customers using $7,700$ direct labor$-$hours. The company incurred a total of $$26,180$ in variable overhead costs. According to the company$$s standards, $0\mathrm{.}03$ direct labor$-$hours are required to fulfill an order for one item and the variable overhead rate is $$3\mathrm{.}45$ per direct labor$-$hour.