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	$ 40.00
Direct labor: 2 hours at $14 per hour	28.00
Variable overhead: 2 hours at $5 per hour	10.00
Total standard variable cost per unit	$ 78.00

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

	Fixed Cost per Month	Variable Cost per Unit Sold
Advertising	$ 200,000
Sales salaries and commissions	$ 100,000	$ 12.00
Shipping expenses		$ 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:

Purchased 160,000 pounds of raw materials at a cost of $7.50 per pound. All of this material was used in production.

Direct-laborers worked 55,000 hours at a rate of $15.00 per hour.

Total variable manufacturing overhead for the month was $280,500.

Total advertising, sales salaries and commissions, and shipping expenses were $210,000, $455,000, and $115,000, respectively.

Foundational 9-13 (Static)

13. What is the spending variance related to advertising?

14.What is the spending variance related to sales salaries and commissions?

15.What is the spending variance related to shipping expenses?