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 $$9\mathrm{.}00$ per pound

Direct labor: $3$ hours at $$12$ per hour.

Variable overhead: $3$ hours at $$8$ per hour

$\backslash$table$[[$$$36\mathrm{.}00$