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: $5$ pounds at $$11\mathrm{.}00$ per pound $ $55\mathrm{.}00$

Direct labor: $3$ hours at $$12$ per hour $36\mathrm{.}00$

Variable overhead: $3$ hours at $$7$ per hour $21\mathrm{.}00$

Total standard variable cost per unit $ $112\mathrm{.}00$

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

Fixed Cost per Month Variable Cost per Unit Sold

Advertising $ $280,000$

Sales salaries and commissions $ $260,000$ $ $20\mathrm{.}00$

Shipping expenses $ $11\mathrm{.}00$

The planning budget for March was based on producing and selling $21,000$ units. However, during March the company actually produced and sold $26,600$ units and incurred the following costs:

Purchased $154,000$ pounds of raw materials at a cost of $$9\mathrm{.}50$ per pound. All of this material was used in production.

Direct$-$laborers worked $63,000$ hours at a rate of $$13\mathrm{.}00$ per hour.

Total variable manufacturing overhead for the month was $$510,930.$

Total advertising, sales salaries and commissions, and shipping expenses were $$286,000,$ $$495,000,$ and $$195,000,$ respectively.

$7.$ What is the direct labor efficiency variance for March? $($Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance.$).$ Input the amount as a positive value.$)$