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 materials: 6 pounds at $8 per pound $ 48 Direct labor: 4 hours at $13 per hour 52 Variable overhead: 4 hours at $5 per hour 20 Total standard cost per unit $ 120 The planning budget for March was based on producing and selling 20,000 units. However, during March the company actually produced and sold 25,500 units and incurred the following costs: Purchased 170,000 pounds of raw materials at a cost of $7.20 per pound. All of this material was used in production. Direct laborers worked 73,000 hours at a rate of $14 per hour. Total variable manufacturing overhead for the month was $427,050. Total advertising, sales salaries , and commissions , and shipping expenses were $386000 , 545000, and $295000,respectively. Advertising is 380,000 and sales salaries is 460,000. 14. What is the spending variance related to sales salaries and commissions? Choose f for favorable or u for unfavorable.

15.What is the spending variance related to shipping expenses? Choose f for favorable or u for unfavorable.