The Foundationel $15($AlgO$)[$LO$9-1,$ LO$9-2,$ LO$9-4,$ LO$9-5,$ LO$9-6]$

$[$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:

The company also established the following cost formulas for its selling expenses:

The planning budget for March was based on producing and selling $30,000$ units. However, during March the company

actually produced and sold $34,500$ units and Incurred the following costs:

a$.$ Purchased $150,000$ pounds of raw materlals at a cost of $$9\mathrm{.}20$ per pound. All of this material was used in production.

b$.$ Direct$-$laborers worked $62000$ hours at a rate of $$17\mathrm{.}00$ per hour.

c$.$ Total varlable manufacturing overhead for the month was $$390,600.$

d$.$ Total advertising, sales salarles and commissions, and shipping expenses were $$280,000,$$$490,000,$ and $$185,000,$

respectively.

Foundational $9-14($Algo$)$

What is the spending varlance related to sales salarles and commissions? $($Indicate the effect of each varlance by selecting $"$F$"$ for

favorable, $"$U$"$ for unfavorable, and "None" for no effect $(1.$e$.,$ zero varlance.$).$ Input the amount as a positlve value.$)$