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 $8.00 per pound Direct labor: 2 hours at $14 per hour Variable overhead: 2 hours at $5 per hour Total standard variable cost per unit $ 40.00 28.00 10.00 $78.00 The company also established the following cost formulas for its selling expenses Advertising Sales salaries and commissions Shipping expenses Fixed Cost per Variable Cost Month per Unit Sold $200,000 $ 100,000 $12.00 $ 3.00 The planning budget for March was based on producing and selling 25.000 units. However, during March the company 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-aborers worked 55.000 hours at a rate of $15.00 per hour. 6. 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 8-10 10. What is the variable overhead efficiency variance for March? (Input the amount as a positive value. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (1.b., zero variance...) Variable overhead officiency variance 4. value 20.00 points Foundational 8-13 13. What is the spending variance related to advertising? Input the amount as a positive value. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.).) Spending va nce mo