Required information The Foundational 15 (Algo) [LO9-1, LO9-2, LO9-4, LO9.5, LO9.6] (The following infarmation apphes to the questions displayed below) Preble Company manufactures one product. its variable manufacturing overhead is applied to production based on direct tabor-hours and its standard cost card per unit is as follows: The company also established the following cost formulas for its seling expenses: The planning budget for March was based on producing and seling 21,000 units. Howevet, during March the company actually produced and sold 26.000 units and incurted the following costs a. Purchased 160.000 pounds of raw materials at a cost of $6.50 per pound. All of this material was used in production. b. Direct labores worked 70.000 hours at a rate of 516.00 per hour c. Total varable manufacturing overhead for the month was $655,200 d. Iotal advertising, sales salames and commissions, and shipping expenses were 5358,000,5530.000, and 5265.000 respectively 7. What is the direct labor efficiency variance for March? (Indicote the effect of eoch voriance by selecting "F" for fovorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.). Input the amount os a positive value.)