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$40.00Direct labor: 2 hours at $13 per hour26.00Variable overhead: 2 hours at $9 per hour18.00Total standard variable cost per unit$84.00

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

Fixed Cost per MonthVariable Cost per Unit SoldAdvertising$240,000Sales salaries and commissions$180,000$16.00Shipping 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:

1. Purchased 160,000 pounds of raw materials at a cost of $8.50 per pound. All of this material was used in production.
2. Direct-laborers worked 59,000 hours at a rate of $14.00 per hour.
3. Total variable manufacturing overhead for the month was $564,040.
4. Total advertising, sales salaries and commissions, and shipping expenses were $245,000, $475,000, and $155,000, respectively.

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6. What direct labor cost would be included in the company's flexible budget for March?