Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labour-hours and its standard cost card per unit is as follows: $ 32 Direct material: 4 pounds at 58 per pound Director 2 hours at $16 per hour Variatie overhead 2 hours at $6 per hour Total standard variable cost per unit Fixed overhead was budgeted at $609,000. Fixed overhead is applied on the basis of direct labour-hours. The company also established the following cost formulas for its selling expenses: Variable Cost per Unit Sold Fixed Cost per Month $320.000 $220,000 Advertising Sales salaries and commissions Shipping expenses $14.00 $ 3.00 The static (ieplanning) budget for March was based on producing and selling 32,000 units. However, during March the company actually produced and sold 37,000 units and incurred the following costs: a. Purchased 160.000 pounds of raw materials at a cost of $74 per pound. All of this material was used in production b. Direct labourers worked 67.000 hours at a rate of $17 per hour Total variable manufacturing overhead for the month was $422.100. And foed manufacturing overhead was 5604.000 d. Total advertising, sales salaries and commissions, and shipping expenses were 5321.000 5731.000 and $127.000 respectively, Required: What is the direct labor efficiency variance for March? (Input the amount as a positive value. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.).) Labor efficiency variance