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 $8.00 per pound $ 40.00 direct labor: 2 hours at $14 per hour 28.00 variable overhead: 2 hours at $5 per hour 10.00 total standard variable cost per unit $ 78.00 the company also established the following cost formulas for its selling expenses: fixed cost per month variable cost per unit sold advertising $ 200,000 sales salaries and commissions $ 100,000 $ 12.00 shipping expenses $ 3.00 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 $7.50 per pound. all of this material was used in production. direct-laborers worked 55,000 hours at a rate of $15.00 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 9-12 12. what amounts of advertising, sales salaries and commissions, and shipping expenses would be included in the company’s flexible budget for march?