Required information The Foundational 15 (Algo) [LO9-1, LO9-2, LO9-4, LO9-5, LO9-6] [The foivowing 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: The company also established the following cost formulas for its selling expenses: The planning budget for March was based on producing and selling 21,000 units. However, 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-aborers worked 70.000 hours at a rate of $16.00 per hour. c. Total variable manufacturing overhead for the month was $655,200 d. Total advertising, soles solaries and commissions, and shipping expenses were $358,000,$530,000, and $265,000, respectively. 11. What is the variable overhead rate variance for March? (Indicate the effect of each varionce by selecting "F" for fovorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.). Input the omount as a positive value.)