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:

$\backslash$table$[[$Direct material: $4$ pounds at $$9\mathrm{.}00$ per pound,$36\mathrm{.}00],[$Direct labor: $3$ hours at $$15$ per hour,$45\mathrm{.}00],[$Variable overhead: $3$ hours at $$6$ per hour,$18\mathrm{.}00],[$Total standard variable cost per unit,$$99\mathrm{.}00$