6 The Foundational 15 (LO10-1, L010-2, LO10-3] [The following information applies to the questions displayed belowj Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct art 6 of 15 labor-hours and its standard cost card per unit is as follows Direct materials: 6 pounds at $9 per pound Direct labor: 3 hours at $15 per hour Variable overhead: 3 hours at $5 per hour Total standard cost per unit 45 15 114 Ints Print eferences The planning budget for March was based on producing and selling 20,000 units. However, during March the company actually produced and sold 25,000 units and incurred the following costs: a. Purchased 180,000 pounds of raw materials at a cost of $7.50 per pound. All of this material was used in production. b. Direct laborers worked 61,000 hours at a rate of $16 per hour. c. Total variable manufacturing overhead for the month was $306,220 Foundational 10-6 6. If Preble had purchased 176,000 pounds of materials at $7.50 per pound and used 180,000 pounds in production, what would be the materials quantity variance for March? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable and "None" for no effect (i.e., zero variance.). Input all amounts as positive values. Do not round intermediate calculations.) $ 195,000