12 Part 12 of 15 Required information The Foundational 15 (L09-1, LO9-2, LO9-4, LO9-5, LO9-6) [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: 1 points Shipped Direct material 5 pounds at $8.00 par pound $40.00 Direct labore 2 hours at 514 per hour 20.00 Variable overhead 2 hours at 5 per hour 10.00 Total standard variable cost per unit $78.00 ook Pynt Refrences The company also established the following cost formulas for its selling expenses Advertising les malaries and contexto Shipping expenses Fixed cost per Month $ 200,000 * 100.000 Variable Cost per Unifold $12.00 3.00 The planning budget for March was based on producing and selling 25,000 units. However, during March the company actually produced and sold 30,000 units and incurred the following costs Check my won 12 the planning budget for March was based on producing and selling 25,000 units. However, during March the company actually produced and sold 30,000 units and incurred the following costs: Part 12 of 15 3. Purchased 150,000 pounds of raw materials at a cost of $7.50 per pound. Al of this material was used in production b. Direct laborees worked 55,000 hours at a rate of $15.00 per hour. c. Total variable manufacturing overhead for the month was $280,500. 4. Total advertising, sales salaries and commissions, and shipping expenses were $210,000, $455,000, and $115,000. respectively 1 Don ked Foundational 9-12 12. What amounts of advertising, sales salaries and commissions, and shipping expensen would be included in the company's flexible budget for March? Advertising Sales and commissions Shipping expenses Foundational 9-13 13. What is the spending variance related to advertising? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (le, zero variance.). Input the amount as a positive value.) Spending variance related to advertising