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:

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

The planning budget for March was based on producing and selling $30,000$ units. However, during March the company

actually produced and sold $34,000$ units and incurred the following costs:

a$.$ Purchased $175,000$ pounds of raw materials at a cost of $$6\mathrm{.}80$ per pound. All of this material was used in production.

b$.$ Direct$-$laborers worked $71,000$ hours at a rate of $$17\mathrm{.}00$ per hour.

c$.$ Total variable manufacturing overhead for the month was $$340,090.$

d$.$ Total advertising, sales salaries and commissions, and shipping expenses were $$370,000,$$$535,000,$ and $$275,000,$

respectively.

Required:

$1.$ What raw materials cost would be included in the company$$s flexible budget for March?