13 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: Part 13 of 15 Direct material: 5 pounds at $9.00 per pound Direct labor: 3 hours at $14 per hour Variable overhead: 3 hours at 59 per hour Total standard variable cost per unit $ 45.00 42.00 27.00 $114.00 eBook The company also established the following cost formulas for its selling expenses Fixed Cost per Month $ 300,000 $ 300,000 Print Advertising Sales salaries and commissions Shipping expenses Variable Cost per Unit Sold $ 22.00 $ 13.00 The planning budget for March was based on producing and selling 20,000 units. However, during March the company actually produced and sold 24,800 units and incurred the following costs: a. Purchased 155,000 pounds of raw materials at a cost of $7.20 per pound. All of this material was used in production b. Direct laborers worked 65,000 hours at a rate of $15.00 per hour c. Total variable manufacturing overhead for the month was $612 300. d. Total advertising, sales salaries and commissions, and shipping expenses were $303,000, $505,000, and $215,000. respectively 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 (ie, zero variance.). Input the amount as a positive value.) Spending variance related to advertising 14 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: Part 14 of 15 Direct material: 5 pounds at $9.00 per pound Direct lobor: 3 hours at $14 per hour Variable overhead: 3 hours at 59 per hour Total standard variable cost per unit 5 45.ee 42.00 27.00 $114.00 Book The company also established the following cost formulas for its selling expenses. Fixed Cost per Month $ 300,000 $300,000 Print Advertising Sales salaries and commissions Shipping expenses Variable Cost per Unit Sold $ 22.00 $ 13.00 The planning budget for March was based on producing and selling 20.000 units. However, during March the company actually produced and sold 24,800 units and incurred the following costs a. Purchased 155,000 pounds of raw materials at a cost of $7.20 per pound. All of this material was used in production b. Direct laborers worked 65,000 hours at a rate of $15.00 per hour c. Total variable manufacturing overhead for the month was $612 300 d. Total advertising, sales salaries and commissions, and shipping expenses were $303,000 $505,000 and $215,000. 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 effectie, zero variance.). Input the amount as a positive value) Spending variance related to sales salaries and commissions 15 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: Part 15 of 15 Direct material: 5 pounds at $9.00 per pound Direct labor: 3 hours at $14 per hour Variable overhead: 3 hours at $9 per hour Total standard variable cost per unit $ 45.00 42.00 27.00 $114.ee eBook The company also established the following cost formulas for its selling expenses Variable cost per Unit Sold Print Fixed cost per month $ 300,000 $ 380,000 Advertising Sales salaries and commissions Shipping expenses $ 22.00 $ 13.00 The planning budget for March was based on producing and selling 20.000 units. However, during March the company actually produced and sold 24 800 units and incurred the following costs a. Purchased 155,000 pounds of raw materials at a cost of $7.20 per pound. All of this material was used in production b. Direct laborers worked 65,000 hours at a rate of $15.00 per hour. c. Total variable manufacturing overhead for the month was $612 300 d. Total advertising, sales salaries and commissions, and shipping expenses were $303,000, $505,000, and $215,000, respectively 15. What is the spending variance related to shipping expenses? (Indicate the effect of each variance by selecting "F" for favorable. "U" for unfavorable, and "None" for no effectie, zero variance.). Input the amount as a positive value.) Spending variance related to shipping expenses