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 pounds at $8.00 per pound	$	40.00
Direct labor: 4 hours at $14.00 per hour		56.00
Variable overhead: 4 hours at $4.00 per hour		16.00
Total standard variable cost per unit	$	112.00

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

	Fixed Cost per Month			Variable Cost per Unit Sold
Advertising	$	310,000
Sales salaries and commissions	$	100,000		$	12.00
Shipping expenses				$	5.00

The planning budget for March was based on producing and selling 21,000 units. However, during March the company actually produced and sold 24,000 units and incurred the following costs:

a.	Purchased 150,000 pounds of raw materials at a cost of $6.40 per pound. All of this material was used in production.
b.	Direct-laborers worked 87,000 hours at a rate of $15.00 per hour.
c.	Total variable manufacturing overhead for the month was $350,500.
d.	Total advertising, sales salaries and commissions, and shipping expenses were $320,000, $350,610, and $126,000, respectively.

If Preble had purchased 181,000 pounds of materials at $6 per pound and used 150,000 pounds in production, what would be the materials quantity 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.).)