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

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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:

Direct material: $5$ pounds at $$8\mathrm{.}00$ per pound$ $40\mathrm{.}00$Direct labor: $2$ hours at $$14$ per hour$28\mathrm{.}00$Variable overhead: $2$ hours at $$5$ per hour$10\mathrm{.}00$Total standard variable cost per unit$ $78\mathrm{.}00$

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

$$Fixed Cost per MonthVariable Cost per Unit SoldAdvertising$ $200,000$Sales salaries and commissions$ $100,000$$ $12\mathrm{.}00$Shipping expenses$$$ $3\mathrm{.}00$

The planning budget for March was based on producing and selling $25,000$ units. However, during March the company actually produced and sold $30,000$ units and incurred the following costs:

Purchased $160,000$ pounds of raw materials at a cost of $$7\mathrm{.}50$ per pound. All of this material was used in production.

Direct$-$laborers worked $55,000$ hours at a rate of $$15\mathrm{.}00$ per hour.

Total variable manufacturing overhead for the month was $$280,500.$

Total advertising, sales salaries and commissions, and shipping expenses were $$210,000,$ $$455,000,$ and $$115,000,$ respectively.

Foundational $9-14($Static$)$

$14.$ What is the spending variance related to sales salaries and commissions?

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance.$).$ Input the amount as a positive value.