Required information The following information applies to the questions displayed below) 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: DEDE matemalt 5 pounds at 58.00 per pound Direct labert 2 hours at 314 per hour Variable overhead 2 hours at 85 per hour Detal standard variable cost per unit 940.00 29.03 30.00 $79.00 The company also established the following cost formulas for its selling expenses Fixed Cent per month $ 200.000 3 303,000 Variable dat per Unit fald Advertising Sallonies and consione Shipping expenser $12.00 per Unit Sold Advertising Sales salaries and commissions Shipping expenses per month $ 200,000 $ 100,000 $12.00 $ 3.00 The planning budget for March was based on producing and selling 25,000 units. However, during March the company actually produced and sold 30,000 units and incurred the following costs a. Purchased 160,000 pounds of raw materials at a cost of $7.50 per pound. All of this material was used in production b. Direct-laborers 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 advertising, sales salaries and commissions, and shipping expenses were S210,000, $455.000, and $115.000, respectively. 15. What is the spending variance related to shipping expenses? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (.o., zero variance.). Input the amount as a positive value.) Soending variance related to shipping expenses