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ezto.mheducation.com Pannm Preble Company manufactures one product. Its variable _ manufacturing overhead is applied to production based on direct labor-hours and its standard cost card per unit is as follows: 10 points Direct material: 5 pounds at $8.00 per pound $ 40.00 Direct labor: 3 hours at $15 per hour 45.00 Prim Variable overhead: 3 hours at $9 per hour 27.00 Total standard variable cost per unit 35112-00 The company also established the following cost formulas for its selling expenses: MC Cl") III 5\"\"