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:

Direct materials: 5 pounds at $8 per pound	$	40
Direct labor: 4 hours at $15 per hour		60
Variable overhead: 4 hours at $5 per hour		20
Total standard cost per unit	$	120

The planning budget for March was based on producing and selling 21,000 units. However, during March the company actually produced and sold 24,000 units and incurred the following costs:

a.	Purchased 150,000 pounds of raw materials at a cost of $6.40 per pound. All of this material was used in production.
b.	Direct laborers worked 66,000 hours at a rate of $18 per hour.
c.	Total variable manufacturing overhead for the month was $413,820.