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 $$9$ per pound $ $45$

Direct labor: $3$ hours at $$14$ per hour $42$

Variable overhead: $3$ hours at $$9$ per hour $27$

Total standard cost per unit $ $114$

The planning budget for March was based on producing and selling $20,000$ units. However, during March the company actually produced and sold $24,800$ units and incurred the following costs: