Required information [The following information applies to the questions displayed below. ] Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labourhours, and its standard costs per unit are as follows: Direct materials: 5 kg at $10.66 per kg 35 56.88 Direct labour: 3 hours at $14 per hour 42.68 Variable overhead: 3 hours at $4 per hour 12.9. Total standard cost per unit $104.90 The company planned to produce and sell 29,000 units in March. However, during March the company actually produced and sold 34,200 units and incurred the following costs: a. Purchased 180,000 kg of raw materials at a cost of $9.50 per kg. All of this material was used in production. b. Direct labour: 74,000 hours at a rate of $15 per hour. (2. Total variable manufacturing overhead for the month was $440,300. 2. 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.).)