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 $$9\mathrm{.}00$ per pound $ $45\mathrm{.}00$

Direct labor: $3$ hours at $$14$ per hour $42\mathrm{.}00$

Variable overhead: $3$ hours at $$9$ per hour $27\mathrm{.}00$

Total standard variable cost per unit $ $114\mathrm{.}00$

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

Fixed Cost per Month Variable Cost per Unit Sold

Advertising $ $300,000$

Sales salaries and commissions $ $300,000$ $ $22\mathrm{.}00$

Shipping expenses $ $13\mathrm{.}00$

The planning budget for March was based on producing and selling $20,000$ units. However, during March the company actually produced and sold $24,800$ units and incurred the following costs:

Purchased $155,000$ pounds of raw materials at a cost of $$7\mathrm{.}20$ per pound. All of this material was used in production.

Direct$-$laborers worked $65,000$ hours at a rate of $$15\mathrm{.}00$ per hour.

Total variable manufacturing overhead for the month was $$612,300.$

Total advertising, sales salaries and commissions, and shipping expenses were $$303,000,$ $$505,000,$ and $$215,000,$ respectively.

 

 $13.$ What is the spending variance related to advertising? 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 $$9\mathrm{.}00$ per pound $ $45\mathrm{.}00$

Direct labor: $3$ hours at $$14$ per hour $42\mathrm{.}00$

Variable overhead: $3$ hours at $$9$ per hour $27\mathrm{.}00$

Total standard variable cost per unit $ $114\mathrm{.}00$

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

Fixed Cost per Month Variable Cost per Unit Sold

Advertising $ $300,000$

Sales salaries and commissions $ $300,000$ $ $22\mathrm{.}00$

Shipping expenses $ $13\mathrm{.}00$

The planning budget for March was based on producing and selling $20,000$ units. However, during March the company actually produced and sold $24,800$ units and incurred the following costs:

Purchased $155,000$ pounds of raw materials at a cost of $$7\mathrm{.}20$ per pound. All of this material was used in production.

Direct$-$laborers worked $65,000$ hours at a rate of $$15\mathrm{.}00$ per hour.

Total variable manufacturing overhead for the month was $$612,300.$

Total advertising, sales salaries and commissions, and shipping expenses were $$303,000,$ $$505,000,$ and $$215,000,$ respectively.

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