Logistics Solutions provides order fulillment 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 customer The company uses a predetermined variable overhead rate based on direct labor hours In the most recent month, 185,000 tems were shipped to customers using 8,000 direct labor-hours company incurred a total of $27,600 in variable overhead costs According to the company's standards, 0.04 direct labor-hours are required to fultfillan order for one item and the variable overhead rate is $3.50 per direct labor-hour Required: 1 According to the standards, what variable overhead cost should have been incurred to fill he orders for the 185,000 items? How much does this differ from the actual variable overhead cost? (Round labor- hours per item and overhead cost per hour to 2 decimal places) Number of items shipped Standard direct labor-hours per item Total direct labor-hours allowed Standard variable overhead cost per hour Total standard variable overhead cost Actual variable overhead cost incurred Total standard variable overhead cost Total variable overhead variance