Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct

labour$-$hours, and its standard costs per unit are as follows:

Direct materials: $4kg$ at $$9\mathrm{.}00$ per $kg$

Direct labour: $3$ hours at $$12$ per hour

Variable overhead: $3$ hours at $$8$ per hour

Total standard cost per unit

The company planned to produce and sell $28,000$ units in March. However, during March the company actually produced

and sold $33,000$ units and incurred the following costs:

a$.$ Purchased $165,000kg$ of raw materials at a cost of $$7\mathrm{.}20$ per $kg.$ All of this material was used in production.

b$.$ Direct labour: $58,000$ hours at a rate of $$13$ per hour.

c$.$ Total variable manufacturing overhead for the month was $$729,060.$

What is the materials quantity 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.$).)$reble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labour$-$hours, and its standard costs per unit are as follows:

Direct materials: $4$ kg at $$9\mathrm{.}00$ per kg $ $36\mathrm{.}00$

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

Variable overhead: $3$ hours at $$8$ per hour $24\mathrm{.}00$

Total standard cost per unit $ $96\mathrm{.}00$

The company planned to produce and sell $28,000$ units in March. However, during March the company actually produced and sold $33,000$ units and incurred the following costs:

Purchased $165,000$ kg of raw materials at a cost of $$7\mathrm{.}20$ per kg$.$ All of this material was used in production.

Direct labour: $58,000$ hours at a rate of $$13$ per hour.

Total variable manufacturing overhead for the month was $$729,060.$

$2.$ What is the materials quantity 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.$).)$