Logistics Solutions provides order fulfilment services for dotcom merchants. The compony maintains warehouses that stock items carried by its dot com clients. When a elient receives an order from a customec, 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, 165,000 isems were shipped to customers using 6,800 direct labor-hours. The company incurted a total of $22,100 in variable ovechead costs. According to the company/s standards, 0.04 direct labor-hours are required to fulfill an order for ono item and the variable overhead rate is $3.30 per direct labor hour. Requlred: 1. What is the standard labot-hours allowed (SH) to ship 165,000 items to customers? 2. Whot is the standard variable overhead cost allowed ( SHSR ) to ship 165,000 items to customers? 3. What is the variable overhead spending variance? 4. What is the variable overhead rate varlance and the varlable oveathead efficiency varlance? (For requirements 3 and 4, indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e-q zero variance). Input all amounts as positive values. Do not round intermediate calculations.)