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: $6$ pounds at $$8\mathrm{.}00$ per pound $ $48\mathrm{.}00$

Direct labor: $4$ hours at $$13$ per hour $52\mathrm{.}00$

Variable overhead: $4$ hours at $$5$ per hour $20\mathrm{.}00$

Total standard variable cost per unit $ $120\mathrm{.}00$

The company also established the following cost formulas for its selling expenses:

Fixed Cost per Month Variable Cost per Unit Sold

Advertising $ $380,000$

Sales salaries and commissions $ $460,000$ $ $30\mathrm{.}00$

Shipping expenses $ $21\mathrm{.}00$

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\mathrm{.}20$ per pound. All of this material was used in production.

Direct$-$laborers worked $73,000$ hours at a rate of $$14\mathrm{.}00$ per hour.

Total variable manufacturing overhead for the month was $$427,050.$

Total advertising, sales salaries and commissions, and shipping expenses were $$386,000,$ $$545,000,$ and $$295,000,$ respectively.

$13.$ What is the spending variance related to advertising?

Note: 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.