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: 5 pounds at $10.00 per pound $ 50.00 Direct labor: 3 hours at $17.00 per hour 51.00 Variable overhead: 3 hours at $6.00 per hour 18.00 Total standard variable cost per unit $ 119.00

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

Fixed Cost per Month Variable Cost

per Unit Sold Advertising $ 330,000 Sales salaries and commissions $ 130,000 $ 15.00 Shipping expenses $ 4.00

The planning budget for March was based on producing and selling 24,000 units. However, during March the company actually produced and sold 30,600 units and incurred the following costs:

a. Purchased 170,000 pounds of raw materials at a cost of $9.00 per pound. All of this material was used in production.

b. Direct-laborers worked 82,000 hours at a rate of $18.00 per hour. c. Total variable manufacturing overhead for the month was $505,000. d. Total advertising, sales salaries and commissions, and shipping expenses were $337,000, $505,120, and $128,000, respectively.

What raw materials cost would be included in the company's flexible budget for March?