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 $8.00 per pound $ 32.00 Direct labori 2 hours at $16 per hour 32.00 Variable overhead: 2 hours at $6 per hour 12.00 Total standard variable cost per unit $76.00 The company also established the following cost formulas for its selling expenses: Variable Fixed cost cost per per Month Unit Sold Advertising $ 320,000 Sales salaries and commissions S 340.000 $ 24.00 Shipping expenses $ 15.00 The planning budget for March was based on producing and selling 32,000 units. However, during March the company actually produced and sold 37,000 units and incurred the following costs: a. Purchased 160,000 pounds of raw materials at a cost of $7.40 per pound. All of this material was used in production b. Direct laborers worked 67.000 hours at a rate of $17.00 per hour. c. Total variable manufacturing overhead for the month was $422,100 d. Total advertising, sales salaries and commissions, and shipping expenses were $329,000, $515,000, and $235,000, respectively 9. What variable manufacturing overhead cost would be included in the company's flexible budget for March? Vanable manufacturing over and cost 10. What is the variable overhead efficiency variance for March? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (1.o., zero variance.). Input the amount as a positive value.) Valletta 11. What is the variable overhead rate variance for March? (Indicate the effect of each variance by selecting "F" for favorable. "U" for unfavorable, and "None" for no effect (l.e., zero variance.), Input the amount as a positive value)