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What is the variable overhead variance for March?

What amounts of advertising, sales salaries and commissions, and shipping expenses would be included in the company's flexible budget for March?

What us the spending variance related to advertising?

What is the spending variance related to sales salaries and commissions?

What is the spending variance related to shipping expenses?

Thank you for any help on this.

[The following information applies to the questions displayed below.] 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: The company also established the following cost formulas for its selling expenses: The planning budget for March was based on producing and selling 32,000 units. However, during March the company actually produced and sold 37,000 units and incurred the following costs: a. Purchased 160,000 pounds of raw materials at a cost of $7.40 per pound. All of this material was used in production. b. Direct-laborers worked 67,000 hours at a rate of $17.00 per hour. c. Total variable manufacturing overhead for the month was $422,100. d. Total advertising, sales salaries and commissions, and shipping expenses were $329,000,$515,000, and $235,000, respectively