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Direct material: 5 pounds at $9 per pound $ 45 Direct labour: 3 hours at $14 per hour 42 Variable overhead: 3 hours at $8 per hour 24 Total standard variable cost per unit $111 Fixed overhead was budgeted at $613,000. Fixed overhead is applied on the basis of direct labourhours. The company also established the following cost formulas for its selling expenses: Fixed Cost per Variable Cost per Month Unit Sold Advertising $ 349,696 Sales salaries and commissions $ 248,996 $ 12.68 Shipping expenses in 3.99 The static (i.e., planning) budget for March was based on producing and selling 28,000 units. However, during March the company actually produced and sold 34,000 units and incurred the following costs: a. Purchased 180,000 pounds of raw materials at a cost of $8.5 per pound. All ofthis material was used in production. b. Directlabourers worked 69,000 hours at a rate of $15 per hour. c. Total variable manufacturing overhead for the month was $565,200. And fixed manufacturing overhead was $608,000. d. Total advertising, sales salaries and commissions, and shipping expenses were $352,000, $640,000, and $129,000, respectively. Required: What is the direct labour rate variance for March? (Input the amount as a positive value. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect li.e., zero variance.\" l