Logistics Solutions provides order futialment senvices for dotcom merchants. The company maintains warehouses that stock items. carried by its doteom clients. When a cllent recelves an order from a customer, the order is forwarded to Logistics Solutions, which pulls the item from storage, packs it, ond ships it to the customer. The company uses a predetermined variable overhead rate based on direct labor-hours. In the most recent month, 135,000 itens were shipped to customers using 5,000 direct labor-hours. The company incurred a totel of $14,750 in variable overhead costs. According to the company's-standards, 004 direct lobor-hours are required to fulfill an order for one item and the variable overhead rate is $3.00 per direct labor-hour. Required: 1. What is the standard labor-hiours allowed (St) to ship 135,000 items to customers? 2. What is the standard variable overhead cost allowed (SHSR) to ship 135,000 items to customers? 3. What is the variable overhead spending variance? 4. What is the variable overhead rate variance and the vatiable overhoad 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., zero variance). Input all amounts as positive values. Do not round intermediate calculations.)