Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor-hours and its standard cost card per unit is as follows:

Direct material: 4 pounds at $10.00 per pound

$

40.00

Direct labor: 2 hours at $14.00 per hour

28.00

Variable overhead: 2 hours at $6.00 per hour

12.00

Total standard variable cost per unit

$

80.00

The company also established the following cost formulas for its selling expenses:

	Fixed Cost per Month			Variable Cost per Unit Sold
Advertising	$	270,000
Sales salaries and commissions	$	100,000		$	12.00
Shipping expenses				$	3.00

The planning budget for March was based on producing and selling 30,000 units. However, during March the company actually produced and sold 34,500 units and incurred the following costs:

a.	Purchased 150,000 pounds of raw materials at a cost of $9.20 per pound. All of this material was used in production.
b.	Direct-laborers worked 62,000 hours at a rate of $15.00 per hour.
c.	Total variable manufacturing overhead for the month was $390,600.
	D.Total advertising, sales salaries and commissions, and shipping expenses were $279,000, $390,600, and $122,000, respectively. 1.What direct labor cost would be included in the companys flexible budget for March? Direct Labor Cost____________? 2.What is the direct labor 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.).) Labor efficiency variance_________?