Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor-hours and its stendard cost cerd per unit is as follows: The compeny also established the following cost formulas for ins selling expenses: The planaing budget for March was bosed on producing ond selling 19,000 units. However, during Morch the company actually produced and sold 24,000 units and incurred the following costs. a. Purchased 160.000 pounds of row msterials at a cost of $720 per pound. All of this material was used in production. b. Direct-leborers worked 60.000 hours at a rate of $15.00 per hour. c. Total variable manufacturing overhead for the month was $336,600. d. Total advertising. sales salaries and commissions, and shipping expenses were $260,000,9480,000, and $165,000. respectively. 6. What direct labor cost would be included in the company's flexible budget for March? 7. What is the direct labor efficiency 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.) 8. What is the direct labor rate 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.) 9. What variable manufacturing overhead cost would be included in the company's flexible budget for March? 10. What is the variable overhead efficiency 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.)