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 materials: $4$ pounds at $$10$ per pound

Direct labor: $2$ hours at $$16$ per hour

Variable overhead: $2$ hours at $$6$ per hour

Total standard cost per unit

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\mathrm{.}20$ per pound. All of this material was used in production.

b$.$ Direct laborers worked $62,000$ hours at a rate of $$17$ per hour.

c$.$ Total variable manufacturing overhead for the month was $$390,600.$

What is the variable overhead efficiency variance for March? $($Round the actual overhead rate to two decimal places. 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.$)$