Required information [The following information applies to the questions displayed below] Proble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labour-hours, and its standard costs per unit are as follows: The company planned to produce and sell 24,000 units in March. However, during March the company actually produced and sold 30,600 units and incurred the following costs: a. Purchased 170,000kg of raw materials at a cost of $9.00 per kg. All of this material was used in production. b. Direct labour: 68,000 hours at a rate of $18 per hour. c. Total variable manufacturing overhead for the month was $512,040. What is the materials quantity variance for March? (Indicate the effect of each variance by selecting "F" for favorable, "U" for favorable, and "None" for no effect (i.e., zero variance.).)