15.00 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: Direct materialt 6 pounds at $8.00 por pound $ 48.00 Direct labort 3 hours at $14 per hour 42.00 Variable overhead: 3 hours at $5 per hour Total standard variable cost per unit $ 105.00 The company also established the following cost formulas for its selling expenses: Variable Fixed cost cost per per Month Unit sold Advertising $ 250,000 sales salaries and commissions $ 200,000 $ 17.00 Shipping expenses $ 8.00 The planning budget for March was based on producing and selling 19,000 units. However, during March the company actually produced and sold 24,000 units and incurred the following costs: a. Purchased 160,000 pounds of raw materials at a cost of $7.20 per pound. All of this material was used in production. b. Direct-laborers worked 60,000 hours at a rate of $15.00 per hour. c. Total variable manufacturing overhead for the month was $336,600. d. Total advertising, sales salaries and commissions, and shipping expenses were $260,000, $480,000, and $165,000, respectively Foundational 9-8 (Algo) 8. What is the direct labor rate variance for March? (Indicate the effect of each variance by selecting "for favorable, "U" for unfavorable, and "None" for no effect (b.e, zero variance.). Input the amount as a positive value.) Direct laborato variance 9. What variable manufacturing overhead cost would be included in the company's flexible budget for March? Variable manufacturing overhead cost 10. What is the variable overhead efficiency variance for March? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (.e., zero variance.). Input the amount as a positive value.) Variable overhead officiency variance 11. What is the variable overhead rate variance for March? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.). Input the amount as a positive value.) Variable overhead rate variance 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