[The following information applies to the questions displayed below.) Required 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: 8. What is the direct labor rate variance for March? (Input the amount as a positive value. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.).) 9. What variable manufacturing overhead cost would be included in the company's flexible budget for March? Direct material: 6 pounds at S8.00 per pound 48.00 10. What is the variable overhead efficiency variance for Mach? (Input the amount as a positive value. Indicate the effect of each variance by selecting "F for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.).) 11. What is the variable overhead rate variance for March? (Do not round intermediate calculations. Input the amount as a positive value. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) Direct labor: 4 hours at $16.00 per hour 64.00 Variable overhead: 4 hours at $4.00 per hour 16.00 Total standard variable cost per unit 128.00 12. What amounts of advertising, sales salaries and commissions, and shipping expenses would be included in the company's flexible budge for March? 13. Wha is the spending variance related to advertising? (Input the amount as a positive value. Indicate the effect of each variance by selecting "F" for favorable "U" for unfavorable, and "None" for no effect (i.e., zero variance.).) 14. What is the spending variance related to sales salaries and commissions? (Input the amounts as positive values. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect i.e., zero variance.). 15. What is the spending variance related to shipping expenses? (Input the amount as a positive value. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance. The company also established the following cost formulas for its selling expenses: Fixed Cost per Month S370,000 Variable Cost per Unit Sold Advertising Sales salaries and commissions $100,000 14.00 Shipping expenses $5.00 The planning budget for March was based on producing and selling 19,000 units. However, during March the company actually produced and sold 24,000 units and incurred the following costs: a. Purchased 160,000 pounds of raw materials at a cost of $7.20 per pound. All of this material was used in production. b. Direct-laborers worked 82,000 hours at a rate of $17.00 per hour c. Total variable manufacturing overhead for the month was $336,960. d. Total advertising, sales salaries and commissions, and shipping expenses were S380,000, $337,020, and $132,000, respectively