The planning budget for March was based on production and selling $28,000$ units however during the March the company actually produced and sold $34,000$ units and insured the following cost a purchase $180,000$ pounds of raw material at a cost of $850$ per pound all of the materials were used in the production B direct labor work $69,000$ hours at a rate of $$15$ per hour see total variant will manufacturing overhead for the month was $565,110$ and D total advertising sales salaries and commissions and shipping expenses were $345,000525,000$ and $255,000$ respectively what is the material quantity variance for March