The Foundatlonol $13($AlgO$)[$LO$9-1,$ LO$9-2,$ LO$9-4,$ LO$9-5,$ LO$9-6]$

$[$The following information applies to the questions alisplayed below.$]$

Preble Company manufactures one product. Its varlable manufacturing overhead is applied to productlon 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 materlal was used in production.

b$.$ Direct$-$laborers worked $62,000$ 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 $9\mathrm{.}15($Algo$)$

What is the spending varlance related to shipping expenses? $($Indicate the effect of each variance by selecting $"$F$"$ for favorable,

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