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: $5$ pounds at $$9$ per pound $ $45$

Direct labor: $3$ hours at $$14$ per hour $42$

Variable overhead: $3$ hours at $$9$ per hour $27$

Total standard cost per unit $ $114$

The planning budget for March was based on producing and selling $20,000$ units. However, during March the company actually produced and sold $24,800$ units and incurred the following costs:

Purchased $155,000$ pounds of raw materials at a cost of $$7\mathrm{.}20$ per pound. All of this material was used in production.

Direct laborers worked $65,000$ hours at a rate of $$15$ per hour.

Total variable manufacturing overhead for the month was $$612,300.$

$7.$ What direct labor cost would be included in the company$$s planning budget for March?

$8.$ What direct labor cost would be included in the company$$s flexible budget for March?

$9.$ What is the labor rate 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 all amounts as positive values.$)$

$10.$ What is the labor efficiency variance for March? $($Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None

$11.$ What is the labor spending variance for March?

$12.$ What variable manufacturing overhead cost would be included in the company$$s planning budget for March?

$13.$What variable manufacturing overhead cost would be included in the company$$s flexible budget for March?

$14.$ What is the variable overhead rate variance for March?

$15.$ What is the variable overhead efficiency variance for March?