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: The company also established the following cost formulas for its selling expenses: 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 unlts 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-taborers worked 65,000 hours at a rate of $15.00 per hour. c. Totalvariable manufacturing overhead for the month was $612,300 d. Total advertising, sales salaries and commissions, and shipping expenses wore $303,000,$505,000, and $215,000. respectively. Foundational 9-13 (Algo) 13. What is the spending voriance related to advertising? (Indicate the effect of each variance by selecting "Fo for favorable, "U* for unfavorable, and "None" for no effect (l.e., zero variance.). Input the amount as a positive value.) 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: The company also established the following cost formulas for its selling expenses: The planning budget for March was based on producing and selling 20,000 units. However, during March the compony 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-taborers worked 65,000 hours at a rate of $15,00 per hout. c. Totalvariable 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. Foundational 9-14 (Algo) 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 effect (L.e., zero varlance.). Input the amount as a positive value.) 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: The company also established the following cost formulas for its selling expenses: 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. Totalvariable 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, Foundational 9-15 (Algo) 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.)