6. What direct labor cost would be included in the companys flexible budget for March? Direct material: 5 pounds at $10.00 per pound $ 50.00 Direct labor: 4 hours at $16 per hour 64.00 Variable overhead: 4 hours at $7 per hour 28.00 Total standard variable cost per unit $ 142.00 The company also established the following cost formulas for its selling expenses: Fixed Cost per Month Variable Cost per Unit Sold Advertising $ 220,000 Sales salaries