Required information [The following information dpplies to the questions displayed beiow] Preble Compary 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 24,000 units. Howevec, during March the company actuolly produced and sold 30,600 units and incurred the following costs: a. Purchased 170,000 pounds of raw materials at o cost of $9,00 per pound. All of this moterial was used in production. b. Direct laborers worked 68,000 hours at a rate of $18 per hout. c. Total variable manufacturing overhead for the month was $512,040. 15. What is the variable overhead efficiency variance for March? Note: Round the actual overhead rate to two decimal places. Indicate the effect of each variance by selecting "F" for fovorable. "U" for unfovorable, and "None" for no effect (i.e., zero variance.). Input all amounts as positive values