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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: Direct materials: 5 kg at $10. 00 per kg 3- 50.00 Direct labour: 3 hours at S 17 per hour 51 . 00 Variable overhead: 3 hours at $7 per hour 21 . 00 Total standard cost per unit 5: 122.00 The company planned to produce and sell 24,000 units in March. However, during March the company actually produced and sold 30,600 units and incurred the following costs: a. Purchased 1?0,000 kg of raw materials at a cost of $9.00 per kg. All ofthis material was used in production. b. Direct labour: 68.000 hours at a rate of $18 per hour. c. Total variable manufacturing overhead for the month was $512,040. \\ 2. What is the materials quantity variance for March? {Indicate the effect of each variance by selecting "F\" for favorable, \"U" for unfavorable, and "None\" for no effect {l.e., zero variance.\" :nnnnunuun