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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 $$9\mathrm{.}00$ per pound $ $36\mathrm{.}00$

Direct labor: $3$ hours at $$15$ per hour $45\mathrm{.}00$

Variable overhead: $3$ hours at $$6$ per hour $18\mathrm{.}00$

Total standard variable cost per unit $ $99\mathrm{.}00$

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

Fixed Cost per Month Variable Cost per Unit Sold

Advertising $ $210,000$

Sales salaries and commissions $ $120,000$ $ $13\mathrm{.}00$

Shipping expenses $ $4\mathrm{.}00$

The planning budget for March was based on producing and selling $26,000$ units. However, during March the company actually produced and sold $31,000$ units and incurred the following costs:

Purchased $155,000$ pounds of raw materials at a cost of $$7\mathrm{.}20$ per pound. All of this material was used in production.

Direct$-$laborers worked $56,000$ hours at a rate of $$16\mathrm{.}00$ per hour.

Total variable manufacturing overhead for the month was $$524,720.$

Total advertising, sales salaries and commissions, and shipping expenses were $$220,000,$ $$460,000,$ and $$125,000,$ respectively.

$4.$ If Preble had purchased $171,000$ pounds of materials at $$7\mathrm{.}20$ per pound and used $155,000$ pounds in production, what would be 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.$)$