5 Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labour-hours and its standard cost card per unit is as follows: 25 point Direct material pounds at 59 per pound Direct labour hours at 514 per houe Variable overhead: hours at $9.per hour Total standard variable cost per unit $ 45 42 22 $114 3.000 Foed overhead was budgeted at $605,000 Fixed overhead is applied on the basis of direct labour-hours. The company also established the following cost formulas for its selling expenses Fast Month 300,000 $ 200,000 Varble cost per Unit Sol Avertising Sales salaries and son Shipping expenses 11.00 4.00 The stau le planning budget for March was based on producing and selling 20,000 units. However, during March the company actually produced and sold 24 800 units and incurred the following costs Purchased 155.000 pounds of raw material cost of 572 per pound. All of this material was used in production Dvect.labourers worked 65.000 hours at a rate of 515 per hour c. Total variable manufacturing overhead for the month was $612.000 Andred manufacturing overhead was 5600.000 Total adveing sales staries and commission and shipong expenses were 300.000 RON Required: What is the direct labour tate variance for March? (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 favourable, "U" for unfavourable, and "None" for no effect (.e., zero variance.).) Labourtata variance