5 Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labour-hours and its standard costs per unit are as follows 5 of 6 Direct materials: 5 kg at $10.00 per kg Direct labour: 3 hours at $17 per hour Variable overhead: 5 hours at 37 per hour $50.00 51.00 21.00 $ 122.00 Total standard cost per unit 03 20:21 Print The company planned to produce and sell 24.000 units in March However, during March the company and sold 30,600 units and incurred the following costs a Purchased 170 000 kg of raw materials at a cost of $9.00 per kg. All of this material was used in production b. Direct labour: 68.000 hours at a rate of $18 per hour c. Total variable manufacturing overhead for the month was $512,040 8. What is the variable overhead tate variance for March? (Round the actual overhead rate to two decimal places indicate the effect of each variance by selecting for favorable. "U for unfavorable, and "None" for no effect zero variance)