Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on dir labor-hours and its standard cost card per unit is as follows: The company also established the following cost formulas for its selling expenses: actyally produced and sold 30.000 units on producing and selling 25.000 units. However, during March the company a. Purchased 160.000 pounds of raw materials at a cost of $7.50 per pound. All of this material was used intiproduction. b. Direct-taborers worked 55.000 hours at a rate of $15.00 per hour. c. Total variable manufacturing overhead for the month was $280,500. d. Total acvertising. sales salaries and commissions, and shipping expenses were $210,000,$455,000, and $115,000, 5. What is the spending variance related to shipping expenses? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfovorable, and "None" for no effect (i.e., zero variance.). Input the omount as a positive value.)