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Preble Company manufactures one product. Its varlable manufacturing overhead is applied to production based on direct

labor$-$hours and its standard cost card per unit is as follows:

The planning budget for March was based on producing and selling $30,000$ units. However, during March the company

actually produced and sold $34,000$ units and incurred the following costs:

a$.$ Purchased $175,000$ pounds of raw materials at a cost of $$6\mathrm{.}80$ per pound. All of this materlal was used in production.

b$.$ Direct laborers worked $71,000$ hours at a rate of $$17$ per hour.

c$.$ Total variable manufacturing overhead for the month was $$340,090.$

What is the labor spending varlance for March?

Note: Indlcate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($I$.$e$.,$ zero

variance.$).$ Input all amounts as positive values.

Labor spending variance