7 Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labour hours and its standard cost card per unit is as follows: 5 bints Direct material: 5 pounds at $10 per pound Direct labour: 3 hours at $14 per hour Variable overhead: 3 hours at $4 per hour Total standard variable cost per unit $ 50 42 12 5104 8 023452 Fixed overhead was budgeted at $623,000. Fixed overhead is applied on the basis of direct labour-hours. The company also established the following cost formulas for its selling expenses: Fixed Cost Variable Cost per Month Advertising per Unit Sold Sales salaries and connessions $390,000 $290,000 $12.00 Shipping expenses $ 3.00 The static (.e. planning) budget for March was based on producing and selling 29,000 units. However, during March the company actually produced and sold 34,200 units and incurred the following costs: a. Purchased 180.000 pounds of raw materials at a cost of $9.5 per pound. Al of this material was used in production Total variable manufacturing overhead for the month was $440,200. And fixed manufacturing overhead was $618,000 d. Total advertising, sales salaries and commissions, and shipping expenses were $392,000, 5690,000 and $134,000, respectively, Required: What direct labour cost would be included in the company's flexible budget for March? Direct labour Co