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 $$8\mathrm{.}00$ per pound $ $40\mathrm{.}00$

Direct labor: $3$ hours at $$15$ per hour $45\mathrm{.}00$

Variable overhead: $3$ hours at $$9$ per hour $27\mathrm{.}00$

Total standard variable cost per unit $ $112\mathrm{.}00$

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

Fixed Cost per Month Variable Cost per Unit Sold

Advertising $ $350,000$

Sales salaries and commissions $ $400,000$ $ $27\mathrm{.}00$

Shipping expenses $ $18\mathrm{.}00$

The planning budget for March was based on producing and selling $21,000$ units. However, during March the company actually produced and sold $26,000$ units and incurred the following costs:

Purchased $160,000$ pounds of raw materials at a cost of $$6\mathrm{.}50$ per pound. All of this material was used in production.

Direct$-$laborers worked $70,000$ hours at a rate of $$16\mathrm{.}00$ per hour.

Total variable manufacturing overhead for the month was $$655,200.$

Total advertising, sales salaries and commissions, and shipping expenses were $$358,000,$ $$530,000,$ and $$265,000,$ respectively.