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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 $26,000$ units and incurred the following costs:

a$.$ Purchased $160,000kg$ of raw materials at a cost of $$6\mathrm{.}50$ per $kg.$ All of this material was used in production.

b$.$ Direct labour: $70,000$ hours at a rate of $$16$ per hour.

c$.$ Total variable manufacturing overhead for the month was $$655,200.$

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.$).)$