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: 4 pounds at $8.00 per pound Direct labor: 2 hours at $16 per hour Variable overhead: 2 hours at $6 per hour Total standard variable cost per unit The company also established the following cost formulas for its selling expenses: $ 32.00 32.00 12.00 $ 76.00 Variable Pixed cost cost per per month Unit Bold Advertising $ 320,000 Sales salaries and commissions $340,000 $24.00 Shipping experten $15.00 The planning budget for March was based on producing and selling 32,000 units. However, during March the company actually produced and sold 37,000 units and incurred the following costs: a. Purchased 160,000 pounds of raw materials at a cost of $7.40 per pound, All of this material was used in production b. Direct laborers worked 67.000 hours at a rate of $17.00 per hour c. Total variable manufacturing overhead for the month was $422,100 d. Total advertising, sales salaries and commissions, and shipping expenses were 5329.000, $515,000, and $235.000, respectively 12. What amounts of advertising, sales salaries and commissions, and shipping expenses would be included in the company's flexible budget for March? Advertising Stars and commissions Shipping expen 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 (ie, zero variance.). Input the amount as a positive value.) Scanding and related to doing 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 effectie, 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 (.e., zero variance.). Input the amount as a positive value.) Spending vanaron rotated to shipping expenses