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: $4$ pounds at $$10$ per pound $ $40$ Direct labor: $2$ hours at $$16$ per hour $32$ Variable overhead: $2$ hours at $$6$ per hour $12$ Total standard cost per unit $ $84$ The planning budget for March was based on producing and selling $30,000$ units. However, during March the company actually produced and sold $34,500$ units and incurred the following costs: a$.$ Purchased $150,000$ pounds of raw materials at a cost of $$9\mathrm{.}20$ per pound. All of this material was used in production. b$.$ Direct laborers worked $62,000$ hours at a rate of $$17$ per hour. c$.$ Total variable manufacturing overhead for the month was $$390,600.1.$ What raw materials cost would be included in the company$$s planning budget for March? $2.$ What raw materials cost would be included in the company$$s flexible budget for March? $3.$ What is 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.$).)4.$ 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.$).)5.$ If Preble had purchased $177,000$ pounds of materials at $$9\mathrm{.}20$ per pound and used $150,000$ pounds in production, what would be the materials price variance for March? $($Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance.$).$ Do not round intermediate calculations.$)7.$ What direct labor cost would be included in the company$$s planning budget for March? $8.$ What direct labor cost would be included in the company$$s flexible budget for March? $11.$ What is the labor spending variance for March? $($Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance.$).$ Do not round intermediate calculations.$)12.$ What variable manufacturing overhead cost would be included in the company$$s planning budget for March? $13.$ What variable manufacturing overhead cost would be included in the company$$s flexible budget for March?