Required information The following information applies to the questions displayed bolow] Preble Company manufactures one product. its variable manufacturing cvertiead 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 19,000 units. However, during March the company octually produced and sold 24,000 units and incurred the following costs: a. Purchased 160,000 pounds of raw materials at a cost of $7.20 per pound. All of this material was used in production. b. Direct laborers worked 72,000 hours at a rate of $18 per hout. c. Total variable manufecturing owerhead for the month was $336,960 15. What is the variable overhead efficiency variance for March? (Round the actual overhead rate to two decimal places. Indicate the effect of each variance by selecting "F" for favorable, " U" for unfavorable, and "None" for no effect (l.e., zero variance 1. Input all amounts as positive values.)