[The following information applies to the questions displayed below] Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labour-hours, and its standard costs per unit are as follows The company planned to produce and sell 20,000 units in March. However, during March the company actually produced and sold 25.000 units and incurred the following costs. a. Purchased 180,000kg of raw materials at a cost of $750 per kg. All of this material was used in production. b. Direct labour, 61,000 hours at a rate of $16 per hour. c. Total variable manufacturing overhead for the month was $306.220 What is the materials quantity variance for March? (Indicate the effect of each variance by selecting "F" for favorable, " U " for favorable, and "None" for no effect (i.e., zero variance.).) Required information [The following information applies to the questions displayed below.] Preble Company manufactures one product its variable manufacturing overhead is applied to production based on direct labour-hours, and its standard costs per unit are as follows: The company planned to produce and sell 20,000 units in Morch. However, during March the company actually produced and sold 25.000 units and incurred the following costs: a. Purchased 180,000kg of raw materials at a cost of $7.50 per kg. All of this material was used in production. b. Direct labour: 61,000 hours at a rate of $16 per hour. c. Total variable manufacturing overhead for the month was $306,220. If Preble had purchased 176,000kg of materials at $7.50 per kg and used 180,000kg in production, what would be the materials uantity variance for March? (Indicate the effect of each variance by selecting " F " for favorable, " U " for unfavorable, and "None" for o effect (i.e., zero variance.). Do not round intermediate calculations.)