Preble Company manufactures one product. Its variablemanufacturing overhead is applied to production based on directlabor-hours and its standard cost card per unit is as follows

Direct material: 5 pounds at $9.00 per pound	$	45.00
Directlabor: 3 hours at $14 per hour		42.00
Variableoverhead: 3 hours at $8 per hour		24.00
Totalstandard variable cost per unit	$	111.00

The company also established the following cost formulas for itsselling expenses:

	Fixed Cost perMonth				Variable Cost per UnitSold
Advertising	$	340,000
Salessalaries and commissions	$	380,000			$	26.00
Shippingexpenses					$	17.00

The planning budget for March was based on producing and selling28,000 units. However, during March the company actually producedand sold 34,000 units and incurred the following costs:

1. Purchased 180,000 pounds of rawmaterials at a cost of $8.50 per pound. All of this material wasused in production.

2. Direct-laborers worked 69,000 hours at a rate of $15.00 perhour.

3. Total variable manufacturing overhead for the month was$565,110.

4. Total advertising, sales salaries and commissions, and shippingexpenses were $345,000, $525,000, and $255,000, respectively.

Required:

1a. What raw materials cost would be included in the company’sflexible budget for March?

1b. What is the materials quantity variance for March?(Indicate the effect of eachvariance by selecting "F" for favorable, "U" for unfavorable, and"None" for no effect (i.e., zero variance.). Input the amount as apositive value.)

1c. What is the materials price variance for March?(Indicate the effect of eachvariance by selecting "F" for favorable, "U" for unfavorable, and"None" for no effect (i.e., zero variance.). Input the amount as apositive value.)

1d. If Preble had purchased 184,000 pounds of materials at $8.50per pound and used 180,000 pounds in production, what would be thematerials quantity variance for March? (Indicate the effect of each variance by selecting"F" for favorable, "U" for unfavorable, and "None" for no effect(i.e., zero variance.). Input the amount as a positivevalue.)

1e. If Preble had purchased 184,000 pounds of materials at $8.50per pound and used 180,000 pounds in production, what would be thematerials price variance for March? (Indicate the effect of each variance by selecting"F" for favorable, "U" for unfavorable, and "None" for no effect(i.e., zero variance.). Input the amount as a positivevalue.)