Required Information [The following information applies to the questions displayed below] Preble Company manufactures one product. Its varlable 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 $10.00 per pound Direct labor: 4 hours at $16 per hour Variable overhead: 4 hours at $7 per hour Total standard variable cost per unit $50.0064.0028.00$142.09 The company also established the following cost formulas for its selling expenses: The planning budget for March was based on producing and selling 20,000 units. However, during March the company actually produced and sold 24,600 units and incurred the following costs: a. Purchased 164,000 pounds of raw materlals at a cost of $7.50 per pound. All of this material was used in production. b. Direct-faborers worked 57,000 hours at a rate of $1700 per hout: c. Total varlable manufacturing overhead for the month was $653,220. d. Total advertising, sales salarles and commissions, and shipping expenses were $235,000,$465,000, and $135,000. respectively. 14. What is the spending variance related to sales salarles and commissions? (Indicate the effect of each varlence by selecting "F" fo favorable, "U" for unfavorable, and "None" for no effect (l.e., zero verlance.). Input the amount os o positive volue.) Spending variance related to sales salanes and commissions