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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:

Direct materials: $4kg$ at $$9\mathrm{.}00$ per $kg$

Direct labour: $3$ hours at $$15$ per hour

Variable overhead: $3$ hours at $$6$ per hour

Total standard cost per unit

$$36\mathrm{.}00$

$45\mathrm{.}00$

$18\mathrm{.}00$

$$99\mathrm{.}00$

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.$

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.$).)$