Mintenko Inc, manufactures one product. Its variable manufacturing overhead is applied to production based on direct labour hours and its standard cost card per unit is as follows: $36 Direct material: 4 pounds at 59 per pound Direct labour: 3 hours at $12 per hour Variable overhead: 3 hours at 58 per hour Total standard variable cost per unit 36 24 596 Fixed overhead was budgeted at $591,000. Fixed overhead is applied on the basis of direct labour-hours. The company also established the following cost formulas for its selling expenses: Fixed cost Variable Cost per Unit Sold Advertising Sales salaries and commissions Shipping expenses Der Month $230,000 $130,000 $10.00 $ 4.00 The static (le planning) budget for March was based on producing and selling 28.000 units. However, during March the company actually produced and sold 33,000 units and incurred the following costs a, Purchased 165.000 pounds of raw materials at a cost of $7.2 pet pound. All of this material was used in production b. Direct-labourers worked 58,000 hours at a rate of $13 per hour c. Total variable manufacturing overhead for the month was $729,000. And fixed manufacturing overhead was $586,000. d. Total advertising, sales salarles and commissions, and shipping expenses were $233.000, $450,000, and $144,000, respectively. Required: What is the direct labour efficiency variance for March? (Input the amount os a positive value. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each varionce by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (l.e., zero variance.).) Libourgiciancy Vance