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 material: 5 pounds at $9.00 per pound Direct labor: 3 hours at $14 per hour Variable overhead: 3 hours at $9 per hour Total standard variable cost per unit $ 45.00 42.00 27.00 $114.00 The company also established the following cost formulas for its selling expenses: Variable Fixed Cost per Cost per Advertising Sales salaries and commissions Shipping expenses Month Unit Sold $ 300,000 $ 300,000 $ 22.00 $ 13.00 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. Total variable 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. 11. What is the variable overhead rate variance for March? (Indicate the effect of each vari unfavorable, and "None" for no effect (i.e., zero variance.). Input the amount as a positiv Variable overhead rate variance A ences 12. What amounts of advertising, sales salaries and commissions, and shipping expenses would be included in the company's flexible budget for March? Advertising Sales salaries and commissions Shipping expenses 13. What is the spending variance related to advertising? (Indicate the effect of each variance by selecting "F" for favor unfavorable, and "None" for no effect (i.e., zero variance.). Input the amount as a positive value.) Spending variance related to advertising