Direct material: 6 pounds at $8.00 per pound Direct labor: 3 hours at $14 per hour Variable overhead: 3 hours at $5 per hour Total standard variable cost per unit $48.00 42.00 15.00 $105.00 The company also established the following cost formulas for its selling expenses: Advertising Sales salaries and commissions Shipping expenses Fixed Cost per Month Variable Cost per Unit Sold 5 17.00 $ 8.00 $ 250,000 $200,000 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 materials at a cost of $7.20 per pound. All of this material was used in production. b. Direct-laborers worked 60,000 hours at a rate of $15.00 per hour. c. Total variable manufacturing overhead for the month was $336,600 d. Total advertising. sales salaries and commissions, and shipping expenses were $260,000, $480,000, and $165,000, respectively. 12. What amounts of advertising, sales salaries and commissions, and shipping expenses would be included in the company's flexible budget for March? Advertising Sales salaries and commissions Shipping expenses