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: The company also established the following cost formulas for its selling expenses: The planning budget for March was based on producing and selling 29,000 units. However, during March the company actually produced and sold 34, 200 units and incurred the following costs: What is the spending variance related to sales salaries and commissions