$3$

Required Information

The Foundational $15($Algo$)[$LO$10-1,$ LO$10-2,$ LO$10-3]$

$[$The following information applles to the questions displayed below$]$

Preble Company manufactures one product. Its varlable manufacturing overhead is applied to production based on direct labor$-$hours and its standard cost card per unit is as follows:

Direct materials: $6$ pounds at $$8$ per pound Direct labor: $4$ hours at $$17$ per hour variable overhead: $4$ hours at $$4$ per hour Total standard cost per unit

The planning budget for March was based on producing and selling $19,000$ units. However, during March the company actually produced and sold $24,000$ units and incurred the following costs:

a$.$ Purchased $160,000$ pounds of raw materlals at a cost of $$7,20$ per pound. All of this materlal was used in production.

b$.$ Direct laborers worked $72,000$ hours at a rate of $$18$ per hour.

c$.$ Total varlable manufacturing overhead for the month was $$336,960.$

Foundational $10-12($Algo$)$

$12.$ What varlable manufacturing overhead cost would be included in the company's planning budget for March?

Variable manufacturing overhead cost