Logistics solutions provides order fulfillment services for dot merchants. the company maintains warehouses that stock items carried by its dot 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 labor-hours. in the most recent month, 190,000 items were shipped to customers using 8,300 direct labor-hours. the company incurred a total of $29,050 in variable overhead costs. according to the company’s standards, 0.03 direct labor-hours are required to fulfill an order for one item and the variable overhead rate is $3.55 per direct labor-hour. required: 1. what is the standard labor-hours allowed (sh) to ship 190,000 items to customers? 2. what is the standard variable overhead cost allowed (sh × sr) to ship 190,000 items to customers? 3. what is the variable overhead spending variance? 4. what is the variable overhead rate variance and the variable overhead efficiency variance?