Required information [The following information appilies fo the questions displayed below] Preble Company manufactures one product. Its variable manulacturing overtead is applied to production based on dited labou-hours, and its standard costs per unit are as follows: The company planned to produce and sell 21000 units in March. Howevec, during March the comparty actually produced and sold 26.600 units and incurred the following cost: a. Purchased 154,000kg of raw materials at o cost of $9.50 per kg. All of this material was used in production: b. Direct labour: 63,000 hours at a rate of $13 per hour. c. Total variable manufacturing overhead for the month was $510,930 3. If Preble had purchosed 178,000kg of materials at $9.50 per kg and used 154.000kg in production, what would be the \$haterals price variance for March? (Indicate the effect of each varionce by selecting "F" for favoroble, "U" for untavoroble, and "None" for no effect (i.e., zero variance.). Do not round intermediate calculotions.)