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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: $6$ pounds at $$9\mathrm{.}00$ per pound $ $54\mathrm{.}00$

Direct labor: $3$ hours at $$15$ per hour $45\mathrm{.}00$

Variable overhead: $3$ hours at $$5$ per hour $15\mathrm{.}00$

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 $ $260,000$

Sales salaries and commissions $ $220,000$ $ $18\mathrm{.}00$

Shipping expenses $ $9\mathrm{.}00$

The planning budget for March was based on producing and selling $20,000$ units. However, during March the company actually produced and sold $25,000$ units and incurred the following costs:

Purchased $180,000$ pounds of raw materials at a cost of $$7\mathrm{.}50$ per pound. All of this material was used in production.

Direct$-$laborers worked $61,000$ hours at a rate of $$16\mathrm{.}00$ per hour.

Total variable manufacturing overhead for the month was $$306,220.$

Total advertising, sales salaries and commissions, and shipping expenses were $$268,000,$ $$485,000,$ and $$175,000,$ respectively.

$9.$ What variable manufacturing overhead cost would be included in the company$$s flexible budget for March?

$11.$ What is the variable overhead rate variance for March? $($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.$)$

$12.$ What amounts of advertising, sales salaries and commissions, and shipping expenses would be included in the company$$s flexible budget for March?

$13.$ 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?