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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 $$7\mathrm{.}00$ per pound $ $35\mathrm{.}00$

Direct labor: $3$ hours at $$16$ per hour $48\mathrm{.}00$

Variable overhead: $3$ hours at $$4$ per hour $12\mathrm{.}00$

Total standard variable cost per unit $ $95\mathrm{.}00$

The company also established the following cost formulas for its selling expenses:

Fixed Cost per Month Variable Cost per Unit Sold

Advertising $ $360,000$

Sales salaries and commissions $ $420,000$ $ $28\mathrm{.}00$

Shipping expenses $ $19\mathrm{.}00$

The planning budget for March was based on producing and selling $30,000$ units. However, during March the company actually produced and sold $34,000$ units and incurred the following costs:

Purchased $175,000$ pounds of raw materials at a cost of $$6\mathrm{.}80$ per pound. All of this material was used in production.

Direct$-$laborers worked $71,000$ hours at a rate of $$17\mathrm{.}00$ per hour.

Total variable manufacturing overhead for the month was $$340,090.$

Total advertising, sales salaries and commissions, and shipping expenses were $$370,000,$ $$535,000,$ and $$275,000,$ respectively.

$4.$ If Preble had purchased $186,000$ pounds of materials at $$6\mathrm{.}80$ per pound and used $175,000$ pounds in production, what would be the materials quantity variance for March? $($Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance.$).$ Input the amount as a positive value.$)$