13. What is the spending variance related to advertising? (Input the amount as a positive value. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.).)

14. What is the spending variance related to sales salaries and commissions? (Input the amounts as positive values. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.).)

15. What is the spending variance related to shipping expenses? (Input the amount as a positive value. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.).)

Preble Company manufactures one product. its varlable manufacturing overnead is applled to production based on direct labor-hours and Its standard cost card per unit is as follows: Direct materlal: 4 pounds at $9.00 per pound Direct labor: 3 hours at $16.00 per hour Varlable overhead: 3 hours at $8.00 per hour $36.00 48.00 24.00 Total standard variable cost per unlt $108.00 The company also established the following cost formulas for Its selling expenses: Fixed Cost per Month $230,000 $270,000 Varlable Cost Advertising Sales salarles and commisslons Shlpping expenses $14.00 $4.00 The planning budget for March was based on producing and selling 28,000 units. However, during March the company actually produced and sold 33,000 units and Incurred the following costs: a. Purchased 165,000 pounds of raw materials at a cost of $7.20 per pound. All of this material was used In production. b. Direct-laborers worked 87,000 hours at a rate of $17.00 per hour. c. Total variable manufacturing overhead for the month was $729,060. d. Total advertising, sales salarles and commissions, and shipping expenses were $233,000, $729,060, and $144,000, respectively