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 labor-hours and its standard cost card per unit is as follows: Direct material: 5 pounds at $11.00 per pound $ 55.00 Direct labor: 3 hours at $12 per hour 36.00 Variable overhead: 3 hours at $7 per hour 21.00 Total standard variable cost per unit $ 112.00 The company also established the following cost formulas for its selling expenses: Variable Fixed Cost Cost per per Month Unit Sold Advertising $ 280,000 Sales salaries and commissions $ 260,000 $ 20.00 Shipping expenses $ 11.00 The planning budget for March was based on producing and selling 21,000 units. However, during March the company actually produced and sold 26,600 units and incurred the following costs: a. Purchased 154,000 pounds of raw materials at a cost of $9.50 per pound. All of this material was used in production The planning budget for arch was based on producing and selling 21,000 units. However, during March the company actually produced and sold 26,600 units and incurred the following costs: a. Purchased 154.000 pounds of raw materials at a cost of $9.50 per pound. All of this material was used in production b. Direct-laborers worked 63,000 hours at a rate of $13.00 per hour. c. Total variable manufacturing overhead for the month was $510,930. d. Total advertising, sales salaries and commissions, and shipping expenses were $286,000, $495,000, and $195,000, respectively 4. Preble had purchased 178,000 pounds of materials at $9.50 per pound and used 154,000 pounds in production, Anat would be the materials quantity variance for March? (Indicate the effect of each varlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (l.e., zero variance.). Input the amount as a positive value.) Muna quantity variance