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Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor$-$hours and its standard cost card per unit is as follows:

Direct materials : $4$ pounds at $$9$ per pound

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

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

Total standard cost per unit

The planning budget for March was based on producing and selling $26,000$ units. However, during March the company actually produced and sold $31,000$ units and incurred the following costs:

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

b$.$ Direct laborers worked $56,000$ hours at a rate of $$16$ per hour.

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

$11.$ What is the labor spending 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.$).$ Input all amounts as positive values.$)$

Labor spending variance