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 material: 4 pounds at $10.00 per pound	$ 40.00
Direct labor: 2 hours at $13 per hour	26.00
Variable overhead: 2 hours at $9 per hour	18.00
Total standard variable cost per unit	$ 84.00

The company also established the following cost formulas for its selling expenses:

	Fixed Cost per Month	Variable Cost per Unit Sold
Advertising	$ 240,000
Sales salaries and commissions	$ 180,000	$ 16.00
Shipping expenses		$ 7.00

The planning budget for March was based on producing and selling 29,000 units. However, during March the company actually produced and sold 34,000 units and incurred the following costs:

Purchased 160,000 pounds of raw materials at a cost of $8.50 per pound. All of this material was used in production.

Direct-laborers worked 59,000 hours at a rate of $14.00 per hour.

Total variable manufacturing overhead for the month was $564,040.

Total advertising, sales salaries and commissions, and shipping expenses were $245,000, $475,000, and $155,000, respectively.

9. What variable manufacturing overhead cost would be included in the companys flexible budget for March?