direct labor-hours and its standard cost card per unit is as follow5: The company also established the following cost formulas for its selling expenses: 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: a. Purchased 160,000 pounds of raw materials at a cost of $7.50 per pound. All ofthis material was used in production. b. Direct-laborers worked 55,000 hours at a rate of $15,00 per hour. c. Total variable manufacturing overhead for the month was $280,500. d. Total advertising, sales salaries and commissions, and shipping expenses were $210,000,$455,000, and $115,000, respectively. 12. What amounts of advertising, sales salaries and commissions, and shipping expenses would be included in the companys flexible budget for March? 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 (i.e., zero variance.). Input the amount as a positive value.) 14. What is the spending variance related to sales salarles and commissions? (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.) 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 effect (i.e., zero variance.). Input the amount as a positive value.)