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 25,000 units. However, during March the compary 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 of this 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 $210,000,5455,000, and $115,000, respectively. 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. Foundational 915 (Static) 15. What is the spending variance related to shipping expenses? (indicate the effect of each variance by selecting "F" for tavorable. "U" for unfavorable, and "None" for no effect (i.e., zero variance.). Input the amount as a positive value.)