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:

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

The planning budget for March was based on producing and selling $24,000$ units. However, during March the company

actually produced and sold $30,600$ units and incurred the following costs:

a$.$ Purchased $170,000$ pounds of raw materials at a cost of $$9\mathrm{.}00$ per pound. All of this material was used in production.

b$.$ Direct$-$laborers worked $68,000$ hours at a rate of $$18\mathrm{.}00$ per hour.

c$.$ Total variable manufacturing overhead for the month was $$512,040.$

d$.$ Total advertising, sales salaries and commissions, and shipping expenses were $$340,000,$$$520,000,$ and $$245,000,$

respectively.

If Preble had purchased $183,000$ pounds of materials at $$9\mathrm{.}00$ per pound and used $170,000$ pounds in production, what would be

the materials price 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.$)$