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Preble Company manufactures one product. Its variable manufacturing overhead

is applied to production based on direct labour$-$hours, and its standard costs per

unit are as follows:

The company planned to produce and sell $21,000$ units in March. However,

during March the company actually produced and sold $26,600$ units and incurred

the following costs:

a$.$ Purchased $154,000kg$ of raw materials at a cost of $$9\mathrm{.}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.$

What is 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.$).)$