B 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: Direct material pounds at $10 per pound Direct labour 2 hours at 513 per hour Variable overhead 2 hours at 59 per hour Total standard variable cost per unit 540 26 18 584 4116 Fixed overhead was budgeted at $593,000. Fixed overhead is applied on the basis of direct labour hours. The company also established the following cost formulas for its selling expenses Fixed Cost Variable Cost per per month Advertising $240,000 Sales salaries and commissions $140,000 $11.00 Shipping expenses Unit Sold $ 3.00 The staticale, planning) budget for March was based on producing and selling 29,000 units. However during March the company actually produced and sold 34,000 units and incurred the following costs: a. Purchased 160,000 pounds of raw materials at a cost of $85 per pound All of this material was used in production b. Direct labourers worked 59,000 hours at a rate of S14 per hour. C. Total variable manufacturing overhead for the month was 5564.200 And fixed manufacturing overhead was $588,000 d. Total advertising, sales salaries and commissions, and shipping expenses were 5246.000.5505,000, and S119,000, respectively Advertising Sales salaries and commissions Shipping expenses $240,00 $140,000 $11.00 $ 3.00 The static (le planningj budget for March was based on producing and selling 29,000 units. However, during March the company actually produced and sold 34.000 units and incurred the following costs. a. Purchased 160.000 pounds of raw materials at a cost of $8.5 per pound. All of this material was used in production b. Direct-abourers worked 59,000 hours at a rate of S14 per hour. c. Total variable manufacturing overhead for the month was $564 200. And foved manufacturing overhead was $588,000 d. Total advertising, sales salaries and commissions, and shipping expenses were 5246.000, $505,000, and $119,000, respectively Required: What is the direct labour efficiency variance for March? (Input the amount as a positive value. Leave no cells blank - be certain to enter "o" wherever required. Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None for no effect (i.e., zero variance...) Labour efficiency variance