Preble Company manufactures one product. Its variablemanufacturing overhead is applied to production based on directlabor-hours and its standard cost card per unit is as follows:

Direct material: 5 pounds at $9.00 per pound	$	45.00
Directlabor: 3 hours at $14 per hour		42.00
Variableoverhead: 3 hours at $8 per hour		24.00
Totalstandard variable cost per unit	$	111.00

The company also established the following cost formulas for itsselling expenses:

	Fixed Cost perMonth				Variable Cost per UnitSold
Advertising	$	340,000
Salessalaries and commissions	$	380,000			$	26.00
Shippingexpenses					$	17.00

The planning budget for March was based on producing and selling28,000 units. However, during March the company actually producedand sold 34,000 units and incurred the following costs:

1. Purchased 180,000 pounds of rawmaterials at a cost of $8.50 per pound. All of this material wasused in production.

2. Direct-laborers worked 69,000 hours at a rate of $15.00 perhour.

3. Total variable manufacturing overhead for the month was$565,110.

4. Total advertising, sales salaries and commissions, and shippingexpenses were $345,000, $525,000, and $255,000, respectively.

11a. What is the variable overhead rate variance for March?(Indicate the effect of eachvariance by selecting "F" for favorable, "U" for unfavorable, and"None" for no effect (i.e., zero variance.). Input the amount as apositive value.)

11b.What amounts of advertising, sales salariesand commissions, and shipping expenses would be included in thecompany’s flexible budget for March?

11c. What is the spending variance related to advertising?(Indicate the effect of eachvariance by selecting "F" for favorable, "U" for unfavorable, and"None" for no effect (i.e., zero variance.). Input the amount as apositive value.)

11d. What is the spending variance related to sales salaries andcommissions? (Indicate theeffect of each variance by selecting "F" for favorable, "U" forunfavorable, and "None" for no effect (i.e., zero variance.). Inputthe amount as a positive value.)

11e. What is the spending variance related toshipping expenses? (Indicatethe effect of each variance by selecting "F" for favorable, "U" forunfavorable, and "None" for no effect (i.e., zero variance.). Inputthe amount as a positive value.)