reble Compary manufactures one product. its variable manufacturing overhead is applied to production based on direct abothours 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 25,000 units. However, during Manch the company actually produced and sold 30,000 units and incurred the following costs a. Purchaved 160,000 pounds of raw materials at a cost of $7.50 pet pound. All of this matenal was used in ptoduction. b. Duect-laborers worked 55.000 hours at a rate of $15.00 per hout. c. Total variable marnufacturing overhead for the month was 5280.500 d. Total advertising, sa/es salaries and commisvions and strpping expenses were $210000,$455.000 and $115,000. iespectivety 14. What is the spending variance related to sales salaries and commissions? (indicote the effect of each variance by selecting "F" for favoroble, "U" for unfovorable, and "None" for no effect (i.e., zero variance.). Input the omount as a positive volue)