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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 $26,000$ units in March. However, during March the company actually produced

and sold $31,000$ units and incurred the following costs:

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

b$.$ Direct labour: $56,000$ hours at a rate of $$16$ per hour.

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

If Preble had purchased $171,000kg$ of materials at $$7\mathrm{.}20$ per $kg$ and used $155,000kg$ 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.$).$ Do not round intermediate calculations.$)$