Preble Company manufactures one product. its varlable manufacturing overhead is applled to production based on direct laborhours and its standard cost card per unit is as follows: The company also established the following cost formulas for its selling expenses: The planning budget for March was based on producing and selling 20,000 units. However, during March the company actually produced and sold 25,500 units and incurred the following costs: a. Purchased 170,000 pounds of raw materials at a cost of $7.20 per pound. All of this material was used in production. b. Direct-4aborers worked 73.000 hours at a rate of $14.00 per hour. c. Total variable manufacturing overhead for the month was $427,050. d. Total advertising, sales salaries and commissions, and shipping expenses were $386,000,$545,000, and $295,000. respectively. Foundational 9.9(Algo) 9. What variable manufacturing overhead cost would be inctuded 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 positlve value.) 11. What is the variable overhead 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., rero variance.). Input the amount as a positive value.)