00 Preble Company manufactures one product, its variable manufacturing overhead is applied to production based on direct labour hours and its standard cost aid per unit is as follows 5 Direct sealt 5 pounds at per pound Direct labour hours at 514 per hour Variable overhead: 3 hours at H per hour Total standard variable cost per unit 3.45 42 24 5111 3 02:52 Fixed overhead was budgeted at $613,000 Fixed overhead is applied on the basis of direct labour hours. The company also established the following cost formules for its seling expenses bad cont per Varble Cost per Honth Advertising 34,00 Sa salaries and consis $ 24. 5 11.0 ping expenses 1.00 The static pe planning budget for Morch 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 Purchased 180.000 pounds of raw materials at a cost of $85 per pound. All of this material was used in production b Direct-abourers worked 69,000 hours at a rate of $15 per hour Total variable manufacturing overheat for the month was $565 200 And the manufacturing overhead was $608.000 d. Total advertising, sales salaries and commissions and shipping expenses were $352.000 5640 000 and $129,000. respectively Required: ho What is the direct labout tate variance for Marche input the amount as a positive value. Leave no cells blank.be certain to cater "o" wherever required indicate the effect of each variance by selecting 'F* for favourable, "U" for unfavourable, and "None" for no effect te ere variance Vance