rredie company manuractures one proauct. its vanadie manuracturing overnead is appuec to proauction oasea on arect 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 26,000 units. However, duning Maich the company actually produced and sold 31,000 units and incurted the following costs: a. Purchased 155,000 pounds of raw materials at a cost of $7.20 per pound. All of this materiai was used in pioduction. b. Direct-laborers worked 56.000 hours at a rate of $16.00 per hour c. Total variable manufacturing overhead for the month was $524,720 d. Total advertising, sales salaries and commissions, and shipping expenses were $220,000,$460,000, and $125,000, respectively. 4. If Preble had purchased 171,000 pounds of materials at $7.20 per pound and used 155.000 pouncs in production, what would be the materials quantity variance for March? (Indicate the effect of each variance by selecting "p" for fovdiable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.). Input the amount as a positive value.)