Required information [The following information applies to the questions displayed below] Prebie 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: The planning budget for March was based on producing and selling 30,000 units. However, during March the company actually produced and sold 34,500 units and incurred the following costs: a. Purchased 150,000 pounds of raw materials at a cost or $9.20 per pound. All of this material was used in production. b. Direct laborers worked 62.000 hours at a rate of $17 per hour. c. Total variable manufecturing overhead for the month was $390,600. 10. What is the labor efficiency 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.)