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 lbs at $10.00 per lbs	$	50.00
Direct labor: 2 hours at $13.00 per hour		26.00
Variable overhead: 2 hrs at $8.00 per hr		16.00
Total standard variable cost per unit	$	92.00

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

	Fixed Cost per Month	Variable Cost per Unit Sold
Advertising	$	400,000
Sales salaries and commissions	$	130,000		$	11.00
Shipping expenses				$	3.00

The planning budget for March was based on producing and selling 32,000 units. However, during March the company actually produced and sold 37,600 units and incurred the following costs:

a.	Purchased 200,000 pounds of raw materials at a cost of $9.40 per pound. All of this material was used in production.
b.	Direct-laborers worked 65,000 hours at a rate of $14.00 per hour.
c.	Total variable manufacturing overhead for the month was $525,000.
d.	Total advertising, sales salaries and commissions, and shipping expenses were $416,000, $525,200, and $135,000, respectively.

5. If Preble had purchased 210,000 pounds of materials at $9.40 per pound and used 200,000 pounds in production, what would be the materials price 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.).)