Logistics Solutions provides order fullilment services for dot.com merchants. The company maintains warehouses that stock items canled by its dot com clients. When a cllent recelves an order from a customet, the order is forwarded to Logistics Solutions, which puils the rem from storoge, packs it, and ships it to the customet. The company uses a predetermined varlable overhead rate based on direct labothours: In the most recent month, 160,000 items were shipped to customers using 6.500 direct labor-hours. The company incufred a total of $20.800 in variable overhead costs. According to the company's standards, 0.03 direct labor-hours are required to fulfil an order for one item and the variable overhead rate is $325 per direct inbor hour. Required: 1. What is the standard laborhours allowed (SH) to ship 160,000 liems to customers? 2. What is the standard variable overhead cost allowed (SH SF) to ship 160,000 items to customers? 3. Whot is the variable overhead spending variance? 4. What is the variable overbead rate variance and the variable overhead efficiency variance? (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, xero varlance), Input all amounts as positive values. Do not round intermediate calculations.)