Logistics Solutions provides order fulllment 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 laborhours. In the most recent month, 200.000 items were shipped to customers using 8,900 direct labor-hours. The company incurred a total of $32,040 in variable overhead costs. According to the company's standards, 0.03 direct labor-hours are required to fulll an order for one item and the variable overhead rate is $3.65 per direct laborhour. Required: 1. What is the standard labor-hours allowed {SH} to ship 200.000 items to customers? 2. What is the standard variable overhead cost allowed (SH >