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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 $11 per pound	$	55
Direct labor: 3 hours at $12 per hour		36
Variable overhead: 3 hours at $7 per hour		21
Total standard variable cost per unit	$	112

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

	Fixed Cost per Month			Variable Cost per Unit Sold
Advertising	$	280,000
Sales salaries and commissions	$	180,000		$	10.00
Shipping expenses				$	4.00

The planning budget for March was based on producing and selling 21,000 units. However, during March the company actually produced and sold 26,600 units and incurred the following costs:

a.	Purchased 154,000 pounds of raw materials at a cost of $9.5 per pound. All of this material was used in production.
b.	Direct-laborers worked 63,000 hours at a rate of $13 per hour.
c.	Total variable manufacturing overhead for the month was $511,200.
d.	Total advertising, sales salaries and commissions, and shipping expenses were $286,000, $441,000, and $123,000, respectively.

Required:

What is the spending variance related to advertising? (Input the amount as a positive value. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.).)

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