12 Part 12 of 15 Required information The following information applies to the questions displayed below) Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor hours and its standard cost card per unit is as follows: 10 points Print Direct material: 5 pounds at $10.00 per pound $50.00 Direct labor: 4 hours at $16 per hour 64.00 Variable overhead: 4 hours at 57 per hour 28.00 Total standard variable cost per unit $142.00 The company also established the following cost formulas for its selling expenses: Variable Fixed Cost Cost per per Month Unit Sold Advertising $220,000 Sales salaries and commissions $140,000 $14.00 Shipping expenses $ 5.00 The planning budget for March was based on producing and selling 20,000 units. However, during March the company actually produced and sold 24,600 units and incurred the following costs: Purchased 164.000 pounds of raw materials at a cost of $7.50 per pound, All of this material was used in production, b. Direct laborers worked 57,000 hours at a rate of $1700 per hour c. Total variable manufacturing overhead for the month was $653.220 d. Total advertising, sales solaries and commissions, and shipping expenses were $235.000. 5465,000, and $135,000. respectively 12. What amounts of advertising, sales salaries and commissions, and shipping expenses would be included in the company's flexible budget for March? Advertising Sales salaries and commissions Shipping expenses 14 art 14 of 15 Required information The following information applies to the questions displayed below.) Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor-hours and its standard cost card per unit is as follows: ints Print Direct material: 5 pounds at $10.00 per pound $50.00 Direct labor: 4 hours at $16 per hour 64.88 Variable overhead: 4 hours at $7 per hour 28.00 Total standard variable cost per unit $142.00 The company also established the following cost formulas for its selling expenses Variable Fixed Cost Cost per per Month Unit Sold Advertising $220,000 Sales salaries and connissions $140,000 $14.00 Shipping expenses $5.00 The planning budget for Morch was based on producing and selling 20.000 units. However, during March the company actually produced and sold 24,600 units and incurred the following costs: 6. Purchased 164,000 pounds of raw materials at a cost of $7.50 per pound. All of this material wos used in production b. Direct-laborers worked 57,000 hours at a rate of $17.00 per hour. c. Total variable manufacturing overhead for the month was $653 220 d. Total advertising, sales salaries and commissions, and shipping expenses were $235,000, $465,000 and $135,000, respectively 14. What is the spending variance related to sales salaries and commissions? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (ie, zero variance.), Input the amount as a positive value.) Spending variance related to sales salarios and commissions None U