6. What direct labor cost would be included in the company's flexible budget for March? What is the direct labor efficiency variance for March? (Input the amount as a positive value. 7. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and 8. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and 9 None for no effect (i.e., zero variance.).) What is the direct labor rate variance for March? (Input the amount as a positive value. "None for no effect (i.e., zero variance.).) What variable manufacturing overhead cost would be included in the company's flexible budget for March? What is the variable overhead efficiency variance for March? (Input the amount as a positive value. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.).) 10