Cidpler 9 Assignment i 15 Direct material: 6 pounds at $8.00 per pound $ 48.00 Direct labort 4 hours at $17 per hour 68.00 Variable overhead: 4 hours at $4 per hour 16.00 Total standard variable cost per unit $132.00 art 15 of 15 The company also established the following cost formulas for its selling expenses: Sints Variable Cont per Unit Sold Fixed Cost per Month $ 370,000 $ 440,000 Advertising Sales salaries and commissions Shipping expenses Print $29.00 $20.00 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 72,000 hours at a rate of $18.00 per hour. c. Total variable manufacturing overhead for the month was $336,960. d. Total advertising, sales salaries and commissions, and shipping expenses were $374,000 $540,000, and $285.000, respectively. for favorable 15. What is the spending variance related to shipping expenses indicate effect of chance by electing U for unfavorable, and "None' for no effect zaro variance, put the noun bosilver Spending variance related to shipping expenses