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 $$10\mathrm{.}00$ per pound $ $40\mathrm{.}00$

Direct labor: $2$ hours at $$13$ per hour $26\mathrm{.}00$

Variable overhead: $2$ hours at $$9$ per hour $18\mathrm{.}00$

Total standard variable cost per unit $ $84\mathrm{.}00$

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

Fixed Cost per Month Variable Cost per Unit Sold

Advertising $ $240,000$

Sales salaries and commissions $ $180,000$ $ $16\mathrm{.}00$

Shipping expenses $ $7\mathrm{.}00$

The planning budget for March was based on producing and selling $29,000$ units. However, during March the company actually produced and sold $34,000$ units and incurred the following costs:

Purchased $160,000$ pounds of raw materials at a cost of $$8\mathrm{.}50$ per pound. All of this material was used in production.

Direct$-$laborers worked $59,000$ hours at a rate of $$14\mathrm{.}00$ per hour.

Total variable manufacturing overhead for the month was $$564,040.$

Total advertising, sales salaries and commissions, and shipping expenses were $$245,000,$ $$475,000,$ and $$155,000,$ respectively.

Foundational $9-2($Algo$)$

$2.$ 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.$).$ Input the amount as a positive value.$)$