Required information [The following information applies to the questions displayed below.] Preble Company manufactures one product. Its variable manufacturing ovethead 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 28,000 units. However, during March the company actually produced and sold 34,000 units and incurred the following costs: a. Purchased 180,000 pounds of raw materials at a cost of $8.50 per pound. All of this material was used in production. b. Direct-laborers worked 69,000 hours at a rate of $15.00 per hout. c. Total varlable manufacturing overhead for the month was $565,110. d. Total advertising, sales salaries and commissions, and shipping expenses were $345,000,$525,000, and $255,000, respectively. a. Purchased 180,000 pounds of raw materials at a cost of $8.50 per pound. All of this material was used in production. b. Direct-laborers worked 69,000 hours at a rate of $15.00 per hour. c. Total variable manufacturing overhead for the month was $565,110. d. Total advertising, sales salarles and commissions, and shipping expenses were $345,000,$525,000, and $255,000, respectively. What is the spending variance related to shipping expenses? (Indicate the effect of each variance by selecting "F" for favorable, J" for unfovorable, and "None" for no effect (i.e., zero variance.). Input the amount as a positive value.)