Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labour hours and its standard cost card per unit is as follows: $36 Direct material: 4 pounds at 59 per pound Direct labour: 3 hours at $15 per hour Variable overhead: 3 hours at $6 per hour Total standard variable cost per unit 18 $99 Fixed overhead was budgeted at $587,000. Fixed overhead is applied on the basis of direct labour-hours. The company also established the following cost formulas for its selling expenses: Fixed Cost per Month $210,000 $110,000 Variable cost per Unit Sold Advertising Sales salaries and commissions Shipping expenses $13.00 $4.00 The static (l.e.. planning) budget for March was based on producing and selling 26,000 units. However, during March the company actually produced and sold 31,000 units and incurred the following costs. a. Purchased 155,000 pounds of raw materials at a cost of $7.2 per pound. All of this material was used in production b. Direct-labourers worked 56,000 hours at a rate of $16 per hour. c. Total variable manufacturing overhead for the month was $524,600. And fixed manufacturing overhead was $582,000. d. Total advertising, sales salaries and commissions, and shipping expenses were $211,000, $500,000, and $142,000, respectively. Required: cost would be included in the company's flexible budget for March? 12 per pound. All of this materi 56,000 hours at a rate of $16 per hour. c. Total variable manufacturing overhead for the month was $524,600. And fixed manufact d. Total advertising, sales salaries and commissions, and shipping expenses were $211,000 Required: What direct labour cost would be included in the company's flexible budget for March? Direct labour cost