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Preble Company manufactures one product. Its variable manufacturing overhead is app and its standard cost card per unit is as follows: Direct material: 8 pounds at $10 per pound Direct labour: 5 hours at $13 per hour Variable overhead: 5 hours at $8 per hour Total standard variable cost per unit $ 80 65 40 $185 2:12 Fixed overhead was budgeted at $603,000. Fixed overhead is applied on the basis of established the following cost formulas for its selling expenses: 3 Variable Cost per Unit Sold Fixed Cost per Month $ 290,000 $ 190,000 Advertising Sales sala Shipping expenses commissions $ $ $ 11.00 6.00 The static (i.e., planning) budget for March was based on producing and selling 15,000 actually produced and sold 17,000 units and incurred the following costs. a. Purchased 170,000 pounds of raw materials at a cost of $8 per pound. All of this mat b. Direct-labourers worked 64,000 hours at a rate of $14 per hour. c. Total variable manufacturing overhead for the month was $514,000. And fixed manu d. Total advertising, sales salaries and commissions, and shipping expenses were $29- Required: What direct labour cost would be included in the company's flexible budget for March? E Direct labour cost