The Foundational $15($Algo$)[$LO$9-1,$ LO$9-2,$ LO$9-4,$ LO$9-5,$ LO$9-6]$

$[$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 labor$-$hours and its standard cost card per unit is as follows:

Direct material: $4$ pounds at $$8\mathrm{.}00$ per pound Direct labor: $2$ hours at $$16$ per hour Variable overhead: $2$ hours at $$6$ per hour Total standard variable cost per unit

$$32\mathrm{.}00$

$32\mathrm{.}00$

$12\mathrm{.}00$

$$76\mathrm{.}00$

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

a$.$ Purchased $160,000$ pounds of raw materials at a cost of $$7\mathrm{.}40$ per pound. All of this material was used in production.

b$.$ Direct$-$laborers worked $67,000$ hours at a rate of $$17\mathrm{.}00$ per hour.

c$.$ Total variable manufacturing overhead for the month was $$422,100.$

d$.$ Total advertising, sales salaries and commissions, and shipping expenses were $$329,000,$$$515,000,$ and $$235,000,$ respectively.

Foundational $9-7($Algo$)$

$7.$ What is the direct labor efficiency 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.$)$

Direct labor efficiency variance