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, 195,000 items were shipped to customers using 8,600 direct labor-hours. The company incurred a total of $30,530 in variable overhead costs. According to the company's standards, 0.04 direct labor-hours are required to fulfill an order for one item and the variable overhead rate is $3.60 per direct labor-hour. Requlred: 1. What is the standard labor-hours allowed (SH) to ship 195,000 items to customers? 2. What is the standard variable overhead cost allowed (SH SR) to ship 195,000 items to customers? 3. What is the variable overhead spending variance? 4. What is the variable overhead rate variance and the variable overhead efficiency variance? (For requlrements 3 and 4 , Indlcate the effect of each varlance by selecting "F" for favorable, "U" for unfovorable, and "None" for no effect (l.e., zero vorlance). Input all amounts as positlve volues. Do not round Intermedlate colculatlons.) Huron Company produces a commercial cleaning compound known as Zoom. The direct materials and direct labor standards for one unit of Zoom are given below: During the most recent month, the following activity was recorded: a. Fourteen thousand eight hundred and fifity pounds of material were purchased at a cost of $2.00 per pound. b. All of the material purchased was used to produce 1,500 units of Zoom. c. 600 hours of direct labor time were recorded at a total labor cost of $4,200. Required: 1. Compute the materials price and quantity variances for the month. 2 Compute the labor rate and efficiency variances for the month. (For all requlrements, Indleate the effect of each varlance by selecting "F" for favorable, "U" for unfovorable, and "None" for no effect (l.e., zero varlence). Input all amounts os positive values. Round your Intermedlate coleulations to the neorest whole dollor.)