Direct material 5 pounds at $11.00 per pound $55.00

direct labor 3 hours @ $12 per hour $36.00

varabile overhead 3 hours @ $7 per hour $21.00

Total standard variable cost per unit $112.00

Advertising Fixed cost per month $280,000

Sales salaries and commissions $260,000 variable cost per sold unit $20.00 shipping expenses $11.00

Planning budget for march based on producing and selling21000units actual was 26600units and incurred

Purchased 154000 poundds of raw material at $9.50 per pound Direct laborers worke 63000 hours@$13 per hour

Total variable manufacturing overhead for month was$510930 Advertise sales salaries and commissions and shipping expenses $286000, $495000, $195000,respectively

If Preble had purchased 178000 pounds At $9.50 per pound and used 154000 pounds in production what would be the material quantity variance for March favable or unfavable